Wyld Palms Community Development District
12051 C01porate Boulevard Orlando, FL 32817; 407-382-3256

The following is the proposed agenda for the upcoming Wyld Palms Community Development District Board of Supervisors' Meeting, scheduled to be held in the Wyld Palms Clubhouse, located at 6442 E. Turner Camp Road, Inverness, FL 34426 on Tuesday, August 7, 2018 at 4:00 p.m. A quorum will be confirmed prior to the start of the meeting.

For those unable to attend in person, you may participate by telephone: Phone: 1-877-864-6450	Participant Code: 345750
AUDITOR SELECTION COMMITTEE MEETING
Call to Order
Public Comment Period
Ratification of District Staffs Actions in RFP Advertising
Review of Auditing Services Proposals
Grau & Associates
CRI
Ranking of Auditing Services Proposals
Adjournment

BOARD OF SUPERVISORS' MEETING

Organizational Matters
Roll Call to Confirm a Quorum
Public Comment Period
Consideration of Minutes of the May 1, 2018 Board of Supervisors' Meeting

General Business Matters
Consideration of Resolution 2018-05, Approving an Annual Meeting Schedule for Fiscal Year 2018-2019
Public Hearing on the Adoption of the District's Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2018-06, Adopting the Fiscal Year 2019 Budget and Appropriating Funds
Consideration of Fiscal Year 2019 SPE Budget
Consideration of Purchase and Sale Agreement (provided under separate cover)
Review of Auditor Selection Committee Rankings & Selection of Auditor
Ratification of Payment Authorization No. 122 - 125
Consideration of Payment Authorization No. 126
Review of District's Financial Position and Budget to Actual YTD

Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Audience Comments
Supervisors Requests

Adjournment

WyldPalms Community Development District

Ratification of District Staff's Actions in RFP Advertising

WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Wyld Palms Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District's financial records for the fiscal year ending September 30, 2017 and September 30, 2018, with an option for one (1) additional annual renewal. The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in Citrus County and has an operating budget of approximately $113,027 for Fiscal Year 2017 and $67,210 for Fiscal Year 2018. The final contract will require that, among other things, the audit for Fiscal Year 2018 be completed no later than June 30, 2019.

Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 173, Florida Statutes; and be qualified to conduct audits in accordance with "Government Auditing Standards," as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly Section 218.39, Florida Statutes, and the rules ofthe Florida Auditor General.

Proposal packages, which include additional qualification requirements, evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.

Proposers must provide three (3) hard copies of their proposal and one (1) electronic to Carol Harris, Assistant District Manager, located at 12051 Corporate Boulevard, Orlando, Florida 32817, in an envelope marked on the outside "Auditing Services - Wyld Palms Community Development District." Proposals must be received by July 13, 2018 at 3:00 p.m., at the office of the District Manager. Proposals received after this time will not be eligible for consideration. Please direct all questions regarding this Request for Proposals to the District Manager, who can be reached at (407) 382-3256.

Wyld Palms Community Development District Jennifer Walden, District Manager

RUN DATE: ----

WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2017 & 2018
Citrus County, Florida

INSTRUCTIONS  TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals  must  be received  no  later than July  13, 2018, at 3:00 p.m., at the offices of the District Manager, Fishkind & Associates, Inc., located at 12051 Corporate Boulevard, Orlando, Florida 32817.

SECTION 2.    FAMILIARITY  WITH THE LAW.  By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such  laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified  herein.  The Proposer  shall submit  with its proposal satisfacto1y  evidence  of experience  in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three (3) hard copies and one (1) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services Wyld Palms Community Development District" on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may  be  modified  or withdrawn by an appropriate document duly executed and delivered  to the place  where  proposals  are to be submitted  at any time  prior to the time and  date the  proposals are due.  No proposal  may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents").

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has  read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10.  CONTRACT AWARD.   Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in  present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Provide three (3) references from projects of similar size and scope. The  Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents.  The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award.

SECTION 14.	EVALUATION OF PROPOSALS.	The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer's Experience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding  of  Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District's needs for  the services requested.

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

Wyld Palms Community Development District

Review of Auditing Services Proposals

Wyld Palms Community Development District

Grau & Associates

u &Associates
IED P U BLI C ACC O UNTANTS

Provide
uditing	Services

LNIS
EVELOPMENT DISTRICT

: July 13, 20 18	,	3:00PM

O e v e l op rn e n t D i s t r ic t s t r ic t M a n a g e r

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Table of Contents

PAGE

EXECUTIVE  SUMMARY/ TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS & EXPERIENCE	3
STAFF QUALIFICATIONS,	21
REFERENCES	29
COST OF SERVICES	31
SUPPLEMENTAL INFORMATION	33

9 5 1 Yamato Road, S uite 280
B oca Raton. F lorida	3343 1

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(56 1)994 -9299 • (800)2 9 9-4 728

A N T S

Fax (56 1) 994 -582 3

nt District er

r Professional A uditing  Services  for  the  fiscal  year  ended 0 18 , with an option for one (1) add itional annual renewal.

sed  to respond to the  VVyld Palms Communit	Development Proposal (RFP), and look forward to working with you on your geable professionals with extensive experience in audits for we know how to work with  you  to  complete an effective  and

t, we fully understand the professional services and work RFP requirements. Our team provided services in excess of lients last year, and we currently audit over 300 governmental 98% of work is either audit  or work related to government and

rau & Associates is a great fit for your audit for a variety of

at the personnel we assign to your audit are some of the most e field. Unlike many other firms, our aud itors  work  almost ntal  entities.  which  mean they are rnore knowledgeable and
s. Our engagement partners have decades of experience  and
to  our  assignment,s	which  all  ensures  a  smoother  process  for
ery lo	turnover rate for our ind ustry, you won't have to worry rs from year to year.

the level of personalized service they receive from our talented our extensive experience, we are adept at making the transition possible.  VVework  with  you  to  resolve  any  issues  and k eep   in re no surprises  when  the  final report delivers.  In fact, your rt any potential audit  adjustments to you on a regular basis so
e  to   research  and  respond.  Ad ditionall,y	we   have  a d isaster
daily data b ack-ups and offsite file storage, so in the case of an ould  be 1safe.

nt District

high level  of  resp  onsiveness. We  ansvver  emails  and  teleph one usu ally  righ t  aw ay.  We   are   alvvay s   accessib le  to   cli ents  during every  eff ort to  ansvver anyq  uest ions  as they  arise. Ad ditionally, aud it and d isapp  ear.  We  und erstand the  "b igp icture"  and think itor's   perspective.   We   remain in  touch	for	the entire y ear, mprove  your  District's p  erformance,	p  rocedures  and  coh  t r o ls .
educat	y   o u   on	new	o  r  r e  v is ed  r  ep   o rt  i ng	r eq    u i r e m  e n t s  so	you o m p l i a n t .

impeccable. We  have never  been involved  in  any litigation, ny  disciplinary action. Add itionall,	we h ave never been ted	of, a	public entity	crime of	any sort. 'Ne h ave the to  perform the  engagement  and resources  required  to comp  lete lly stab le and have never been involved in any bankruptcy

fession·al  association  I  l ic e n s ed     c e  rt if ie d   public  accounting  ffrm state of F lorida. We are a member of the  American  Institute of nts  (AICPA)  and  the  F lorida  Institute  of  Certified  Public itionall  ,  individuals  are  members  of  both  the  (GFOA}   and emb er of the  Governmental  Audit  Qualit   Center  (GAQC).  Our g Standards of the AICP A, Generally Accepted Government by the  Comp  troller  General  of the  United S tates, and the  R.ules e S tate of F lorida, and any other applicable federal, state and eliver our reports in accordance \Nith your requirements.

b le  offer  for  90 d ays. 'Ne   certify  this  proposal is  mad e  \Nithout t or	c o n n e c t i o n	e ith e r \Nlth any	previous f irm s or co rp o rations
ms. 'N e also certify our· proposal is in all respects fair, \Nithout otherwise  illegal  action,  and   was  prepared  in  good  faith.  Onyl terested in thep roject as principals are named in thep roposal.
nflicts, and anticipates no conflicts during the engagement. Our
.

q uestions or provide add itional information .;is ne ed ed . P lease r   of    our    P  a rt  n e r s ,  Antonio  J.  Grau,  CPA  (t    rau@g  raucpa.oom) intosh@g  raucpa.com)    at   56 1.994 .9299  .    'Ne    thank     you    for and  exp  erience,  and   look forvvard  to  serving  you.

rau &Associates
T IF IED	PUBLIC  ACCOUNTANTS

ualifications	&
xperience

accounting   firm  providing   comp  rehensive   financial   and   comp  liance and	other	management	consulting	services	and		we	are	properly lorida. The Partners, Consultant and Managers of Grau are members Public	Accountants	and  the F lorida	Institute		of	Certified P ublic

ed/licensed State of Florida professional corporation and all assigned
ryl	registered/licensed top  ractice  in the  State of F lorida.

cial Districts. cial Districts.
cess of 19,000 hours of services for our P ublic S ector Clients under
s.
 dit and   attestation  services  principally forg  o v e r n m  e n t a l  and	non­ ud i ti ng	s t a nd a rd s . The	firm and staff are 100%d edicated to the audit

tly focused on providing service to the public sector. By -rocusing our e highest level of services to our Public Sector Clients.

employees,	15 p rofessional  staff,  including 2	Partners	and	13
ng   auditing,   accounting,  consultin,g	and   monitoring   services  to  the

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t Ed ucat	i o n Requirements

chnical  competence,   we p rovid e  continuing   p  rofessional  education al staff memb ers, which exceed national ahd state standar-ds. All of ssociates exceed the education requirements as set forth in lished  by  the  Comp troller   General  of  the  United  States,  and  our rarns ensure that all audit professionals rneet the requiretnents to cies.

Professional Staff Training

Partners - All of our Partners are CPA's and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control and have far exceeded minimum CPE requirements.

Managers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements.

Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility and have far exceeded minimum CPE requirements.

Memberships

All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups:

FICPA Committee on State and Local Government
Florida Government Finance Officers Association (FGOA)
Special Review Committee of the Government Finance Officers Association
Florida Institute of CPA Non-Profit Conference Committee
Florida Association of Special Districts (FASO)
FGFOA Annual Conference Program Committee
FASO Finance Committee
FICPA Young CPAs Committee
FICPA Accounting Careers Committee

In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA's with proven governmental accounting and auditing experience.

Quality Control and Confidentiality

Grau participates in an external quality review program requiring an on-site independent examination of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm's last external quality control review, eight audits were reviewed, including five government audits. A copy of the report on the firm's most recent quality review can be found on the following page.

In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for monitoring quality control of all appropriate engagements.

Results of State and Federal Reviews

All state and federal reviews of the firm's reports and working papers have been accepted without change or revision to issued reports.

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Partial List of Clients

The following is a partial list of clients served and related experience:

COMMUNIIYDMLOPMflT DISTIUCTS	
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Aberdeen Community Development District				9/30	
Allen Plantation Community Development District				9/30	
Amelia Concourse Community Development District				9/30	
Amelia National Community Development District				9/30	
Amelia Walk Community Development District				9/30	
Anthem Park Community Development District				9/30	
Antigua at St. Augustine Community District				9/30	
Aqua Isles Community Development District				9/30	
Arbor Green Community Development District				9/30	
Arlington Ridge Community Development District				9/30	
Armstrong Community Development District				9/30	
Artisan Lakes Community Development District				9/30	
Asturia Community Development District				9/30	
Ave Maria Stewardship Community Development District				9/30	
Aventura Isles Community Development District				9/30	
Bahia Lakes Community Development District				9/30	
Ballantrae Community Development District				9/30	
Ballantrae Hillsborough Community Development District				9/30	
Bartram Park Community Development District				9/30	
Bartram Springs Community Development District				9/30	
Bay Creek Community Development District				9/30	
Bay Laurel Community Development District				9/30	
Bay Tree Community Development District				9/30	
Bayside Improvement Development District				9/30	
Baywinds Community Development District				9/30	
Beach Community Development District				9/30	
Beacon Tradeport Community Development District				9/30	
Beeline Community Development District				9/30	
Bella Verda East Community Development District				9/30	
Bella Verda Lake Community Development District				9/30	
Bella Vida Community Development District				9/30	
Bellagio Community Development District				9/30	
Belmont Community Development District				9/30	
Belmont Lakes Community Development District				9/30	
Bexley Community Development District				9/30	
Blackburn Creek Community Development District				9/30	
Bluewaters Community Development District				9/30	
Bobcat Trail Community Developement District				9/30	

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Cross Creek Community Development District				9/30	
Bonita Landing Community Development District				9/30	
Bonita Village Community Development District				9/30	
Bonnett Creek Resort Community Development District				9/30	
Brandy Creek Community Development District				9/30	
Bridgewater Community Development District				9/30	
Bridgewater of Wesley Chapel Community Development District				9/30	
Briger Community Development District				9/30	
Brighton Lakes Community Development District				9/30	
Brooks of Bonita Springs I Community Development District				9/30	
Brooks of Bonita Springs II Community Development District				9/30	
Bull Frog Creek Community Development District				9/30	
Candler Hills East Community Development District				9/30	
Capital Region Community Development District				9/30	
Captain's Key Dependent District				9/30	
Caribe Palm Community Development District				9/30	
Carlton Lakes Community Development District				9/30	
Cascades at Groveland Community Development District				9/30	
Catalina at Winkler Preserve Community Development District				9/30	
CSL/BM Port Orange West Community Development District				9/30	
Cedar Pointe Community Development District				9/30	
Celebration Point Community Development District				9/30	
Central Lake Community Development District				9/30	
Century Gardens Community Development District				9/30	
Century Gardens at Tamiami Community Development District				9/30	
Century Gardens Village Community Development District				9/30	
Century Pare Community Development District				9/30	
CFM (Coolidge Fort Myers) Community Development District				9/30	
Chapel Creek Community Development District				9/30	
Champions Gate Community Development District				9/30	
Champion's Reserve Community Development District				9/30	
Channing Park Community Development District				9/30	
City Center Community Development District				9/30	
City Place Community Development District				9/30	
Clearwater Cay Community Development District				9/30	
Coastal Lake Community Development District				9/30	
Cocot Palms Community Development District				9/30	
Coconut Cay Community Development District				9/30	
Concorde Estates Community Development District				9/30	
Concorde Station Community Development District				9/30	
Connerton West Community Development District				9/30	
Copper Creek Community Development District				9/30	

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Copper Oaks Community Development District				9/30	
Copperstone Community Development District				9/30	
Coral Bay Community Development District				9/30	
Coral Keys Homes Community Development District				9/30	
Coral Town Park Community Development District				9/30	
Cordoba Ranch Community Development District				9/30	
Corkscrew Farms Community Development District				9/30	
Coronado Community Development District				9/30	
Cory Lakes Community Development District				9/30	
Country Club of Mount Dora Community Development District				9/30	
Country Greens Community Development District				9/30	
Country Walk Community Development District				9/30	
Covington Park Community Development District				9/30	
Creekside Community Development District				9/30	
Crestview II Community Development District				9/30	
Crestview West Community Development District				9/30	
Cross Country Home Services Community Development District				9/30	
Cross Creek Community Development District				9/30	
Cutler Cay Community Development District				9/30	
Cypress Cove Community Development District				9/30	
Cypress Grove Community Development District				9/30	
Cypress Lakes Community Development District				9/30	
Cypress Shadows Community Development District				9/30	
Deer Island Community Development District				9/30	
Deer Run Community Development District				9/30	
Diamond Hill Community Development District				9/30	
Double Branch Community Development District				9/30	
Dove Pond Community Development District				9/30	
Downtown Doral Community Development District				9/30	
Dunes Community Development District				9/30	
Dupree Lakes Community Development District				9/30	
Eagle Point Community Development District				9/30	
East Bonita Bridge Road Community Development District				9/30	
East Park Community Development District				9/30	
Easton Park Community Development District				9/30	
Enclave at Black Point Marina Community Development District				9/30	
Encore Community Development District				9/30	
Enterprise Community Development District				9/30	
Epperson Ranch Community Development District				9/30	
Estancia at Wiregrass Community Development District				9/30	
Estates at Cherry Lake Community Development District				9/30	
Estuary Community Development District				9/30	

COMMUNIIY DMLOPMENT DISllUCTS	.i.i.i.
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Falcon Trace Community Development District				9/30	
Fallschase Community Development District				9/30	
Fiddler's Creek Community Development District				9/30	
Fishhawk I Community Development District				9/30	
Fishhawk II Community Development District				9/30	
Fishhawk Ill Community Development District				9/30	
Fishhawk IV Community Development District				9/30	
Fleming Island Plantation Community Development District				9/30	
Florida Green Finance Authority				9/30	
Founder's Ridge Community Development District				9/30	
Fountainbleau Lakes Community Development District				9/30	
Forest Creek Community Development District				9/30	
Gardens at Millenia Community Development District				9/30	
Glen St. Johns Community Development District				9/30	
Gramercy Farms Community Development District				9/30	
Grand Bay at Doral Community Development District				9/30	
Grand Hampton Community Development District				9/30	
Grand Haven Community Development District				9/30	
Greater Lakes/Sawgrass Community Development District				9/30	
Green Corridor PACE District				9/30	
Greyhawk Landing Community Development District				9/30	
Groves Community Development District				9/30	
Habitat Community Development District				9/30	
Hacienda Lakes Community Development District				9/30	
Hamal Community Development District				9/30	
Hammocks Community Development District				9/30	
Harbor Bay Community Development District				9/30	
Harbour Isles Community Development District				9/30	
Harbourage at Braden River Community Development District				9/30	
Harmony Community Development District				9/30	
Harrison Ranch Community Development District				9/30	
Hawk's Point Community Development District				9/30	
Hemmingway Point Community Development District				9/30	
Heritage Bay Community Development District				9/30	
Heritage Greens Community Development District				9/30	
Heritage Harbor Community Development District				9/30	
Heritage Harbor at Braden River Community Development District				9/30	
Heritage Harbour Market Place Community Development District				9/30	
Heritage Harbour South Community Development District				9/30	
Heritage Isles at Viera Community Development District				9/30	
Heritage Isles Community Development District				9/30	
Heritage Landing Community Development District				9/30	

COMMUNDYDMLOPM DISTIUCIS	i..a..
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Heritage Oak Park Community Development District				9/30	
Heritage Park Community Development District				9/30	
Heritage Plantation Community Development District				9/30	
Heritage Springs Community Development District				9/30	
Heron Isles Community Development District				9/30	
Hickory Hammock Community Development District				9/30	
High Ridge/Quantum Community Development District				9/30	
Highlands Community Development District				9/30	
Hollywood Beach Community Development District				9/30	
Homestead 50 Community Development District				9/30	
Hypoluxo-Haverhill Community Development District				9/30	
Independence Park Community Development District				9/30	
Indigo Community Development District				9/30	
Indigo East Community Development District				9/30	
Interlaken Community Development District				9/30	
Islands at Doral Ill Community Development District				9/30	
Islands at Doral (NE) Community Development District				9/30	
Islands at Doral (SW) Community Development District				9/30	
Islands at Doral Townhomes Community Development District				9/30	
Isles of Bartram Park Community Development District				9/30	
Journey's End Community Development District				9/30	
Jurlington Creek Plantation Community Development District				9/30	
K-Bar Ranch Community Development District				9/30	
Kendall Breeze Community Development District				9/30	
Kendall Breeze West Community Development District				9/30	
Key Marco Community Development District				9/30	
Keys Cove Community Development District				9/30	
Keys Cove II Community Development District				9/30	
La Collina Community Development District				9/30	
Laguna Estates Community Development District				9/30	
Laguna Lakes Community Development District				9/30	
Lake Ashton Community Development District				9/30	
Lake Ashton II Community Development District				9/30	
Lake Francis Community Development District				9/30	
Lake Padgett Estates Independent District				9/30	
Lake Powell Residential Golf Community Development District				9/30	
Lakes by the Bay South Community Development District				9/30	
Lakeshore Ranch Community Development District				9/30	
Lakeside Community Development District				9/30	
Lakeside Landings Community Development District				9/30	
Lakeside Plantation Community Development District				9/30	
Lakewood Ranch 1 Community Development District				9/30	

COMMUNDY DMLOPMENT DISTRICTS	

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Lakewood Ranch 2 Community Development District				9/30	
Lakewood Ranch 3 Community Development District				9/30	
Lakewood Ranch 4 Community Development District				9/30	
Lakewood Ranch 5 Community Development District				9/30	
Lakewood Ranch 6 Community Development District				9/30	
Legacy Springs Community Development District				9/30	
Legends Bay Community Development District				9/30	
Lexington Community Development District				9/30	
Live Oak No. 1 Community Development District				9/30	
Long Lake Ranch Community Development District				9/30	
Longleaf Community Development District				9/30	
Lucaya Community Development District				9/30	
Madeira Community Development District				9/30	
Magnolia Park Community Development District				9/30	
Magnolia West Community Development District				9/30	
Main Street Community Development District				9/30	
Mainstreet Community Development District				9/30	
Majorca Isles Community Development District				9/30	
Maple Ridge Community Development District				9/30	
Marsh Harbour Community Development District				9/30	
Marshall Creek Community Development District				9/30	
Mayfair Community Development District				9/30	
Meadow Pines Community Development District				9/30	
Meadow Point I Community Development District				9/30	
Meadow Point Ill Community Development District				9/30	
Meadow Point IV Community Development District				9/30	
Meadow Woods Community Development District				9/30	
Mediterra North Community Development District				9/30	
Mediterra South Community Development District				9/30	
Mediterranea Community Development District				9/30	
Middle Village Community Development District				9/30	
Mira Lago West Community Development District				9/30	
Miramar Lakes Community Development District				9/30	
Montecito Community Development District				9/30	
Monterey/Congress Community Development District				9/30	
Myakka Community Development District				9/30	
Moody River Estates Community Development District				9/30	
Myakka Ranch Community Development District				9/30	
Myrtle Creek Community Development District				9/30	
Naples Heritage Community Development District				9/30	
Narcoossee Community Development District				9/30	
Newport Tampa Bay Community Development District				9/30	

COMMUNITY DEVELOPMENT DISllUCTS	

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North Dade Community Development District				9/30	
Northern RiveJWalk Community Development District				9/30	
Northwood Community Development District				9/30	
Oak Creek Community Development District				9/30	
Oakridge Community Development District				9/30	
Oaks at Shady Creek, The Community Development District				9/30	
Oakstead Community Development District				9/30	
Old Palm Community Development District				9/30	
Orchid Grove Community Development District				9/30	
Osprey Oaks Community Development District				9/30	
OTC Community Development District				9/30	
Palm Bay Community Development District				9/30	
Palm Beach Plantation Community Development District				9/30	
Palm Coast Park Community Development District				9/30	
Palm Glades Community Development District				9/30	
Palma Sola Trace Community Development District				9/30	
Palms of Terra Ceia Bay Community Development District				9/30	
Pan American West Community Development District				9/30	
Panther Trace I Community Development District				9/30	
Panther Trace II Community Development District				9/30	
Panther Trails Community Development District				9/30	
Parker Road Community Development District				9/30	
Parklands Lee Community Development District				9/30	
Parklands West Community Development District				9/30	
Parkway Center Community Development District				9/30	
Paseo Community Development District				9/30	
PBR Community Development District				9/30	
Pebblewalk Village Community Development District				9/30	
Pelican Marsh Community Development District				9/30	
Pembroke Harbor Community Development District				9/30	
Pentathlon Community Development District				9/30	
Pine Air Lakes Community Development District				9/30	
Pine Island Community Development District				9/30	
Pine Island South Community Development District				9/30	
Piney-Z Community Development District				9/30	
Pioneer Community Development District				9/30	
Poinciana Community Development District				9/30	
Poinciana West Community Development District				9/30	
Portico Community Development District				9/30	
Portofino Cove Community Development District				9/30	
Portofino Isles Community Development District				9/30	
Portofino Landings Community Development District				9/30	

COMMUNIIY DMLOPMENT DISllUCTS	]
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Portofino Shores Community Development District				9/30	
Portofino Springs Community Development District				9/30	
Portofino Vineyards Community Development District				9/30	
Portofino Vista Community Development District				9/30	
Preserve at Wilderness Lake Community Development District				9/30	
Principal One Community Development District				9/30	
Quantum Community Development District				9/30	
Quantum Park Overlay Community Development District				9/30	
Randal Park Comm!Jnity Development District				9/30	
Remington Community Development District				9/30	
Renaissance Community Development District				9/30	
Reserve Community Development District				9/30	
Reserve 2 Community Development District				9/30	
Reunion East Community Development District				9/30	
Reunion West Community Development District				9/30	
River Bend Community Development District				9/30	
River Glen Community Development District				9/30	
River Hall Community Development District				9/30	
River Place on the St. Lucie Community Development District				9/30	
River Ridge Community Development District				9/30	
Rivercrest Community Development District				9/30	
Rivers Edge Community Development District				9/30	
Sable Palm Community Development District				9/30	
Sail Harbour Community Development District				9/30	
Sampson Creek Community Development District				9/30	
Sandy Creek Community Development District				9/30	
Sausalito Bay Community Development District				9/30	
Seven Oaks I Community Development District				9/30	
Seven Oaks II Community Development District				9/30	
Silver Palms Community Development District				9/30	
Silverado Community Development District				9/30	
Six Mile Creek Community Development District				9/30	
Somerset Community Development District				9/30	
Sonoma Bay Community Development District				9/30	
South Bay Community Development District				9/30	
South Fork Community Development District				9/30	
South Fork East Community Development District				9/30	
South Fork Ill Community Development District				9/30	
South Kendall Community Development District				9/30	
South Shore Corporate Park Industrial Community Development District				9/30	
South-Dade Venture Development District				9/30	
South Village Community Development District				9/30	

COMMUNIIY DMLOPMe4T DISTRICTS	]
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Southaven Community Development District				9/30	
Southern Hills Plantation I Community Development District				9/30	
Southern Hills Plantation II Community Development District				9/30	
Southern Hills Plantation Ill Community Development District				9/30	
Spicewood Community Development District				9/30	
Split Pine Community Development District				9/30	
Springridge Community Development District (formerly Killarney)				9/30	
St. John's Forest Community Development District				9/30	
Sterling Hill Community Development District				9/30	
Stevens Plantation Community Development District				9/30	
Stonebrier Community Development District				9/30	
Stonegate Community Development District				9/30	
Stoneybrook at Venice Community Development District				9/30	
Stoneybrook Community Development District				9/30	
Stoneybrook Oaks Community Development District				9/30	
Storey Park Community Development District				9/30	
Summerville Community Development District				9/30	
Summit at Fern Hill Community Development District				9/30	
Sunny Hills Units 12-15 Dependent District				9/30	
SWI Community Development District				9/30	
Talavera Community Development District				9/30	
Talis Park Community Development District				9/30	
Tampa Palms Community Development District				9/30	
Tampa Palms Open Space and Transport Community Development District				9/30	
Tapestry Community Development District				9/30	
Tara Community Development District				9/30	
Terra Bella Community Development District				9/30	
Tesoro Community Development District				9/30	
Thousand Oaks Community Development District				9/30	
Tison's Landing Community Development District				9/30	
Tolomato Community Development District				9/30	
Tomoka Community Development District				9/30	
Toscana Isles Community Development District				9/30	
Town Center at Palm Coast Community Development District				9/30	
Tradition Community Development District				9/30	
Trails Community Development District				9/30	
Trails at Monterey Community Development District				9/30	
Treaty Oaks Community Development District				9/30	
Tree Island Estates Community Development District				9/30	
Treeline Preserve Community Development District				9/30	
Trevesta Community Development District				9/30	
Triple Creek Community Development District				9/30	

COMMUNIIY DMLOPMENT DIS11UCTS	.i.a..
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TSR Community Development District				9/30	
Turnbull Creek Community Development District				9/30	
Turtle Run Community Development District				9/30	
Tuscany Reserve Community Development District				9/30	
Twelve Oaks Community Development District				9/30	
Two Creeks Community Development District				9/30	
University Place Community Development District				9/30	
University Square Community Development District				9/30	
Urban Orlando Community Development District				9/30	
Valencia Acres Community Development District				9/30	
Vasari Community Development District				9/30	
Venetian Community Development District				9/30	
Venetian Isles Community Development District				9/30	
Venetian Pare Community Development District				9/30	
Verandah Community Development District				9/30	
Verandah East Community Development District				9/30	
Verandah West Community Development District				9/30	
Verandahs Community Development District				9/30	
Verano #1 Community Development District				9/30	
Verano Center Community Development District				9/30	
Verona Walk Community Development District				9/30	
Viera East Community Development District				9/30	
Villa Portofino East Community Development District				9/30	
Villa Portofino West Community Development District				9/30	
Villa Vizcaya Community Development District				9/30	
Village Walk of Bonita Springs Community Development District				9/30	
Villages at Bloomingdale Community Development District				9/30	
Village at Gulfstream Park Community Development District				9/30	
Villages of Glen Creek Community Development District				9/30	
Villages of Westport Community Development District				9/30	
Vista Community Development District				9/30	
Vista Lakes Community Development District				9/30	
Vizcaya in Kendall Community Development District				9/30	
Walnut Creek Community Development District				9/30	
Waterchase Community Development District				9/30	
Waterford Estates Community Development District				9/30	
Waterford Landing Community Development District				9/30	
Watergrass Community Development District				9/30	
Waterlefe Community Development District				9/30	
Water's Edge Community Development District				9/30	
Waterset North Community Development District				9/30	
Waterstone Community Development District				9/30	

COMMUNnY DEVELOPMENT DISJRICTS	.i.i.i.
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Wentworth Estates Community Development District				9/30	
West Lake Community Development District				9/30	
West Villages Independent District				9/30	
Westchase Community Development District				9/30	
Westchester Community Development District				9/30	
Westridge Community Development District				9/30	
Willow Creek Community Development District				9/30	
Winding Cypress Community Development District				9/30	
Windsor at Westside Community Development District				9/30	
Winston Trails East Community Development District				9/30	
Winter Garden Village at Fowler Groves Community Development District				9/30	
Woodlands Community Development District				9/30	
World Commerce Community Development District				9/30	
Wyndam Park Community Development District				9/30	
Wynnfield Lakes Community Development District				9/30	
Wynnmere West Community Development District				9/30	
TOTAL	432	3	250		

OTHBR GOVBRNMBNTAL BNTlTIBS	Ill
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Broward County School District (Joint Venture) (Assessment of Maintenance Operations)							N/A	
Broward Countv School District (Joint Venture, 20%)							6/3(	
Florida Community College at Jacksonville {Internal Audit)							6/3(	
Florida Transit Association Finance Corporation						6/3(	
Highland County School District (Internal Funds Audit)							6/3(	
Palm Beach County School District (Assessment of maintenance for Facility and Property Management) (Internal Funds Audit)							6/3(	
Palm Beach County School District (Joint Venture, 20%)							6/3(	
Migrant Health Services of Palm Beach County							N/A	
South Florida Water Management District							9/3(	
South Florida Water Management District CERP Program Management Services (Joint Venture)							NIA	
State of Florida Department of Management Services (Construction)							N/A	
State of Florida Department of Transportation (Overhead Audits - Various)						N/A	
TOTAL	2	3	8	4	2	2		

NON-PROFIT CLIBNTS
SBR.VBD AND
RBLATBD EXPERIENCE	
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Aid to Victims of Domestic Abuse, Inc.								6/30	
Alliance for Human Services, Inc.								6/30	
Brevard Workforce Development Board, Inc.								6/30	
Broward Countv Human Riohts Board/Division (Joint Venture, 30%)								NIA	
Broward Education Foundation								6/30	
CareerSource Broward								9/30	
CareerSource Central Florida									
CareerSource Polk									
Christian Manor								12/31	
Delray Beach Community Land Trust								9/30	
Family Promise								12/31	
Florida Public Transportation Association, Inc.								9/30	
Florida Transit Association Finance Corporation								9/30	
Hispanic Human Resources Council								9/30	
Mae Valen Senior Center								6/30	
National Board for Registration of Registrars								3/31	
National Cancer Registration Board								6/30	
North Lauderdale Academy High School								6/30	
Northwood Development Corooration								9/30	
Palm Beach Communitv Colleae Foundation								6/30	
Palm Beach County Workforce Development Board (Joint Venture, 25%)								6/30	
Pasco-Hernando Workforce Board								6/30	
Southwest Florida Workforce Development Board								6/30	
Urban League of Palm Beach County								6/30	
TOTAL	9	15	5	15	11	15	8		

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Campbell Property Management 401(k)				12/31	
City of Cooper City General Employee Retirement Plan				9/30	
City of Lauderhill General Employee Retirement Plan				9/30	
City of Parkland Police Pension Fund				9/30	
City of Sunrise General Employees' Retirement System				9/30	
Cross County Home Services and Affiliates 401(k) Plan				9/30	
Danmar Corporation 401(k) Plan				12/31	
Florida Public Utilities 401(k) and Pension Plans				12/31	
Jacksonville Police and Fire Pension Fund				9/30	
Pinetree Water Control District Defined Contribution Retirement Plan				9/30	
San Carlos Park Fire Protection and Rescue Service District				9/30	
!Town of Davie General Employees Retirement Plan				9/30	
!Town of Hypoluxo Defined Contribution Retirement Plan				9/30	
frown of Lauderdale By The Sea Volunteer Firefighters Pension Plan				9/30	
TOTAL	14	4	9		

SPECIAL DISTRICTS	.i.i.i
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Belle Fontaine Improvement District					9/30	
Boca Raton Airport Authority					9/30	
Central Broward Water Control District					9/30	
Central County Water Control District					9/30	
Citrus County Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
East Naples Fire Control and Rescue District					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greeneway Improvement District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Homestead Educational Facilities Benefits District					9/30	
Horizons Improvement District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent Special District					9/30	
Lakewood Ranch Inter-District Authority					9/30	
Lost Rabbit Public Improvement District					9/30	
Loxahatchee Groves Water Control District					9/30	
Myakka City Fire Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Palm Beach Soil and Water Conservation District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
St. Lucie West Services District					9/30	
Sun 'N Lake of Sebring Improvement District					9/30	
Sunshine Water Control District					9/30	
Twelve Oaks Improvement District					9/30	
West Lakeland Water Control District					9/30	
West Villages Independent District					9/30	
TOTAL	38	3	3	25		

THIS PAGE INTENTIONALLY LEFT BLANK

 	rau &Associates
ERTIFIED  PUBLIC ACCOUNTANTS

Qualifications, nce	&	Resu1,,es

FIRM'S ASSIGNED AUDITING PERSONNEL

our consultant for any tech nical assistance. In addition, an audit
gement  and   a  senior  will  be   assgi	ned  to  the  engagement   that  will
nal staff are available to assist with the engagement should the need

Years erforming overnment
audits	CPEvvithin last 2/3 years	Professional Memberships	
Over 30	Government Accounting, A uditing: 95 hours

Accounting,  Auditing   and Other: 62 hours	AICPA FICPA FGFOA GFOA	
Over40	Government Accounting and Auditing: -32hours

Accounting, Auditing and Other: 62 hours	AICP A F ICP A ICP A	
Over 10	Government Accounting   and A ud iting  hours:88

Accounting, Auditing and Other: 43 h ours	AICP A FICPA FGFOA FASO	
Over 5	Government Accounting and	AICP A
Auditing  hours:44	FICPA

Accounting, Auditing and Other: 57 hours	

p

nder the direct superv1s 1o n o f an E ng a g e m e n t Partner. The nsively during the  various stages of the  eng   ag  e m     n t  and     h  a s   direct direction, supervision, quality control, security, confid entiality of munication with clientp ersonnel.

olved in:

erall audit workp apers;
reporting	issues; ep o rt s,
it engagement

all aspects of our the personnel

 ory Consultant
available   as   a   sound ing	board  to   advise   in   those   areas   where o  perform a second	review of all rep orts to be issued by Grau &

ely with the partner and the District to ensure that the financial epared in accord ance with professional st and ards and firm p olicy.

ams, as needed; essing risk;
thep artners the progress of the aud it; and
ts and all reports issued by the firm for accuracy, comp leteness and ce with professional standards and firm policy.

sultants and Personnel

above,   Gr  au   and   Associates  h as   staff   with   significant   IT   auditing ation   and  testing	of	internal   controls.   Because  our   staff  has   both  a
y   are	able	to   communicate   effectiveyl	all   IT	related	concerns   to
s with an outside group of IT management consultants to assist with o rk	and	database  security,  internet  security  and  vulnerability  testing  .

t t e a m ' s w o rk l o ad	is o rg   a n i z e d in s u ch	a way	th a t ad d iti o n a l a c t iv i t i e s this   engagement   will   not   impact   our   current   commitments   to our
sufficient  staff  capacity to integrate these p rofessional services into
tions,   wh ile  continuing  to   maintain  the   hgi  h est   standards  of  quality
our clients.

ENT TEAM

ational and local firrns, Grau's proposed engagernent tearn is percentage of h igh -level auditpr of'essionals.	This gives us the and be rnore efficient as a r esult of our Team's DECADES of

Grau & Associates

,.,PArn-NE,R/ CON
..,. MAN AGE RS
SE NIOrt

SULTANT

20%

f engagement will beperformed by
Allanagen,enl' and Senior S afF

vs.

m:

- PARNTERS
r     MANAGERS
a SENIOR
ST /\FF

Typical National CPA Firm

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PARTNERS
MA NAGE RS SENIOR STAFF

20%

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........._ 	.

ement is

F o rty -fi v e percent of engagement is

ment''	performed by "Management"

Antonio J. Grau, CPA, Managing Partner
e-mail: tgrau@graucpa.com / 561-939-6672

Education
Bachelor of Arts, Business Administration, 1983 University of South Florida; Accredited in Business Valuation by the AICPA, 1998; Personal Financial Specialist, 1997; Accredited in Advanced Single Audit by the AICPA, 2016

Professional History
CPA, in Florida since February 28, 7985, Certificate No. 15330
Grau & Associates	Partner	2006-Present	
Grau & Company	Partner	7995-2005	
Grau & Company	Audit Manager	1987- 7995	
International Firm	Auditor	7985-7986	
Grau & Company	Staff Accountant	1983-1984	

Clients Served (partial list)
(>300) Various Special Districts
Aid to Victims of Domestic Abuse, Inc. Brevard Workforce Board
Broward Education Foundation CareerSource Broward
City of Cooper City
City of Lauderdale Lakes City of Lauderhill
City of Lauderhill General Pension City of North Lauderdale
City of Oakland Park City of Weston
Delray Beach Housing Authority
East Central Regional Wastewater Treatment Facl. Florida Community College at Jacksonville
Florida Department of Management Services Greater Boca Raton Park & Beach District Hispanic Human Resource Council

Key Largo Water Treatment District Mae Volen Senior Center, Inc.
North Lauderdale Academy High School Orlando Housing Authority
Palm Beach County Workforce Development Board Peninsula Housing Programs
School Board of Broward County School Board of Miami-Dade County School Board of Palm Beach County
South Florida Water Management District Southwest Florida Workforce Development Board Town of Davie
Town of Highland Beach Town of Hypoluxo Village of Golf
Village of Wellington
West Palm Beach Housing Authority

Professional Education (over the last three years)

Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
95
62
157 (includes of 4 hours of Ethics CPE)

Other Qualifications
As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

Professional Associations/ Memberships
American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants
City of Boca Raton Financial Advisory Board Member

Florida Government Finance Officers Association Government Finance Officers Association Member

Antonio S. Grau, CPA, Concurring Review Consultant
e-mail: asgrau@graucpa.com

Education
Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994/1995

Professional History
CPA in Florida since April 29, 1970, Certificate No. 2623
Grau & Company	Partner	1977-2004	
Public Company	Financial Officer	1972-1976	
International Firm	Auditor	1966-1972	

Clients Served (partial list)
Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the concurring review and advises on all the governmental audits of the firm.
Atlanta Housing Authority	Hispanic Human Resource Council
Broward County Housing Authority	Mae Volen Senior Center, Inc.
City of Dania Beach	Miami Beach Housing Authority
City of Lauderdale Lakes	North Lauderdale Academy High School
City of Lauderhill	Palm Beach County Workforce Development Board
City of Lauderhill General Pension	School Board of Miami-Dade County
City of Miami Springs	South Florida Water Management District
City of Oakland Park	Town of Hypoluxo
City of Sweetwater Pension	Town of Lauderdale-By-The-Sea Florida Community College at Jacksonville	Town of Miami Lakes
Highland County School District	Town of Southwest Ranches Downtown Development Authority of the City of	Village of Biscayne Park
Miami / Community Development Block Grants	West Palm Beach Housing Authority

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	62
Total Hours	94 (includes of 4 hours of Ethics CPE)

Other Qualifications
Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

Professional Associations/ Memberships

Member, American Institute of Certified Public Accountants	Institute of Certified Public Accountants (1996-1997) Member, Florida Institute of Certified Public Accountants	Institute of Certified Public Accountants (1991 - 1993) Past member, State and Local Government Committee, Florida
Past member, Quality Review Acceptance Committee, Florida
Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing

Racquel C. McIntosh, CPA, Partner
e-mail: rmcintosh@graucpa.com / 561-939-6669

Education
Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts - Majors: Accounting and Finance; Florida Atlantic University, May 2003

Professional History
Grau & Associates	Partner	2014-Present	
Grau & Associates	Manager	2009-2014	
Grau & Associates	Senior Auditor	2007-2009	
Grau & Associates	Staff Auditor	2006-2007	
Grau & Company	Staff Auditor	2005-2006	

Clients Served (partial list)
(>300) Various Special Districts Boca Raton Airport Authority
Brevard Workforce Development Board Broward Education Foundation Coquina Water Control District
City of Cooper City
City of Pompano Beach (Joint Venture) City of West Park
City of Weston
East Central Reg. Wastewater Treatment Fae. East Naples Fire Control & Rescue District Greater Boca Raton Beach & Park District Key Largo Wastewater Treatment District

Pinetree Water Control District (Broward/Palm Beach) Ranger Drainage District
San Carlos Park Fire Protection & Rescue District South Central Reg. Wastewater Treatment & Disp. Bd. South Trail Fire Protection & Rescue
Southwest Florida Workforce Development Board Sun N Lake of Sebring Improvement District Town of Highland Beach
Town of Hypoluxo Town of Lantana
Town of Hillsboro Beach Village of Golf
Village of Wellington

Professional Education (over the last three years)

Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
88
43
131 (includes of 4 hours of Ethics CPE)

Professional Associations/ Memberships
American Institute of Certified Public Accountants	FICPA State & Local Government Committee Florida Institute of Certified Public Accountants	FICPA Atlantic Chapter Board Member FICPA Young CPAs Committee	FGFOA Palm Beach Chapter

David Caplivski, CPA, Manager
e-mail: dcaplivski@graucpa.com / 561-939-6676

Education
Master of Accounting; Florida Atlantic University, December 2009
Bachelor of Science - Major: Environmental Studies; Nova Southeastern University, May 2002

Professional History
Grau & Associates Grau & Associates Grau & Associates

Manager Senior Auditor Staff Auditor

2014-Present 2013-2014
2010-2013

Clients Served (partial list)

(>300) Various Special Districts Boca Raton Airport Authority
Brevard Workforce Development Board Broward Education Foundation CareerSource Broward
Coquina Water Control District Central County Water Control District
City of Miami (program specific audits) City of West Park
Coquina Water Control District
East Central Regional Wastewater Treatment Fad East Naples Collier County Admin. Fire District East Naples Fire Control & Rescue District
Greater Boca Raton Beach & Park District Hispanic Human Resource Council
Indian Trail Improvement District

Professional Education (over the last two years)
Course	Hours
Government  Accounting and Auditing	44 Accounting, Auditing and Other		57

Loxahatchee Groves Water Control District Old Plantation Water Control Distirct Pasco-Hernando Workforce Board Pinetree Water Control District
San Carlos Park Fire Protection & Rescue District South Indian River Water Control District Southwest Florida Workforce Development Board South Trail Fire Protection & Rescue
Town of Haverhill Town of Hypoluxo
Town of Hillsboro Beach Town of Lantana
Town of Lauderdale By - The - Sea Town of Pembroke Park
Village of Wellington Village of Golf

Total Hours	101 (includes of 4 hours of Ethics CPE)
Professional Associations/ Memberships Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants

Grau&. Associates
CERTIFIED P UBLIC ACCOUNTANTS

eferences

cial audit io J. Grau
lly since 2004
Wodr ask a, Vice President Burns Road
Beach Gardens, Florida 33410
0 -4922

cial audit nio J. Grau
ally since 2009
F ishk ind, Director 1 Corporate Blvd.
do, Florida 33410
82 -3 2 5 6

cial audit io J. Grau
lly s ince 1998
Mossing, Finance Director
.Town Place, Suite 114 gustine, Florida 32092
0 -5 8 5 0

of	g o v e r n m  e n t   e ng    a g e m e n t s	t h a t	req  u i r e	c o m p l ia n c e	vv ith c o u n t i ng    , a nd	h a v e  fi n a n c i ng	r eq		u i r e m e n t s , vv h i c h vv e b e li e v e

rau &Associates
RTIFIED P UBLIC ACCOUNTANTS

t	of	Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2017-2018 are as follows:

Year Ended September 30,

2017

2018

TOTAL

 	Fee	

$4,500

$4,700

$9.200

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

32

 rau&. Associates
RTIFIED  PUBLIC ACCOUNTANTS

ental	Infor,,,ation

33

Specific Audit Approach

SCOPE /	WORK PRODUCTS /	RESULTS
Grau's Understanding of Work Product/ Scope of Services:

We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement

Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:

Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements.
Read minutes of meetings.
Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems.
Obtain an understanding of fraud detection and prevention systems.
Obtain and document an understanding of internal control. Consider the methods that are used to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation.
Assess risk and determine what controls we are to rely upon and what tests we are going to perform. Perform test of controls.
Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives.
Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II - Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:

Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions.
Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures.
Perform tests of compliance.

Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase Ill include, but are not limited to the following:

Perform final analytical procedures.
Review information and make inquiries for subsequent events.
Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

Significant audit adjustments;
Significant deficiencies or material weaknesses;
Disagreements with management; and,
Difficulties encountered in performing the audit.

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

The recommendation must be cost effective;
The recommendations are to be the simplest to effectuate in order to correct a problem;
The recommendation must go to the heart of the problem and not just correct symptomatic matter; and
The corrective action must take into account why the deficiency occurred.

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no "surprises" in the management letter and fosters a professional, cooperative atmosphere.

Communications

We emphasize a continuous, year-round dialogue between the District and our management team. We typically begin our audit process with an entrance conference before the onsite fieldwork begins. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis. Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference.

Additional Services

CONSULTING / MANAGEMENT ADVISORY SERVICES

Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. Please find a partial list of clients served on the following pages.

OVIDED ARBITRAGE SERVICES FOR
MENTAL CLIENTS INCLUDING:

Heritage Palms Community Development District
Heritag   e  P  in e s  C o m m  u n i t y  D e v e l o p m  e n t  D is tr i c t
t	•	H e r it a g e S p r i ng s C o m m u n it y D e v e l o p m e n t D is tr ic t
H u n t1n g to n C o m m u n it y D e v e lop m e n t D is t r ic t
ct	•	Ind i g o E a s t C o m m u n i ty D e v e l o p m e n t D is tr i c t
Islands of Doral Il l Community Deve'lopment District
Julington CreekP lantation Comm. Dev. District
L ag u n a L ak e s  C o m m u n i ty  D e v e lo p m e n t D is tri c t

r1c -t

L  ak  e  A sh  to n  C o m m u n iyt

D e v e lop m e n t D is tr i c t

L ak e A sh  to n II C o m m u n ity D e v e l o p m e n t O ls tTl c t

t	• L a k e P o w e ll R e s id e n ti a l G o l f C o m m u n i ty D e ,v

D is t ri c t

Lakes By Th  e  Bay   S  o u th   C o m m u n iyt	Dev. District

nt District

Lakewood Ranch 1  Community Develop   m e n t  D is tr1c t
L a nd m a r k  a t D o r a l C o m m u n i ty D e v e lop m e n t D is tri c t
J u r li ng    to n  C re e k P l a n ta ti o n  C o m m u n it y  D e v .  D is tri c t

trlct

L  ak e w o od   Ranch 2.Community Develop   m e n t  D i s tr ic t

t

D i s tr ic t

•   L ak e w o od   R a n ch  3   C o m m u n ity  D e v e lop m e n t D i s tr ic t
•   L ak e w o od  R a n ch  4   C o m m u n ity  D e v e lo p m e n t D i s tr ic t
•	Lakewood Ranch S  Community Oevelop  m  e n l  D i s tr ic t
•    L  ak  e w o od   Ranch6   Community Develop  m  e n t  D i s tr i c t
•   L eg a c y S  p r i ng        s Im p ro v e m e n t O l s trl c t No. 1
•	Li v e  O ak   C o m m u n i ty  D e v e lo p m e n t D is tri c t
•	M a in S tr e e t C o rn m u n l ty D e v e l o p m e n t District

•    Marshall Creek Communiyt	D e v e lo p m  e n t  D l s tr l c l
t	•	M e ad o w Pointe II Community Development Distrh;l
Med l te r r a N o rt h C o m m u n l \Y D e v e l o p m e n t O is t ri c l
1	•	M ed l te rra S o u th C o m m u n it y D e v e l o p m e n t District
Med l te rr a n e a C o m m u n i ty D e v e lo p m e n t D is t ri c t
c t	•	Midtown Miami Comrn u n i t y D e v e lop m e n t D is tr ic t

elopment District

M o od y R i v e r C o m m u n i ty D e v e l o p m e n t D is tr i c t

ict

M o n te rr a C o m m ,..n l ty D e v e l op m e n t D is tri c t

op m e n t D is t r ic t

N a r oo s s e e C o rn rn u nl t y D e v e l o pm e nt D is tr ic t
NorthS prings  lmprov-ement District
Oak s te ad C o m m u n i ty O e v e l op n, e n t District

t  I	•    Old Palm  Community Develop   m e n t  D is tr ic t

t II

O r ch id G r o v e C o m m u n it y D e v e lop m e n t District

tri c t

OTC Community Development District
Overoak s C o m m u n it y D e v e l o p n, e n t D is tr ic t
Pal,n Gl ad e s C o m m u n lly D e v e l o p rn e n t D i s t r ic t
P a rk l a nd s L e e C o m m u n ity D e v e l o p m e n t D i s tr ic t
P a rk la nd s VVe s t C o m m u n i ty D e v e l o p m e n t D is tr ic t
P a rk w ay C e n t e r C o m m u n i ty D e v e lop m e n t D i s tr ic t
Pine Air    kes CommunityDevel p  m  e n t  D i s tr i c t
Pine Island Communily Development D1stri c t
P in e R idg e P la n ta ti o n C o m m u n ity D e v e l op m e n t O is t·ri c t

AGE SERVICES <Continued,)

Tuscany  Reserve Communiyt	D e v e lo p m e n t  D is t ri c t
U n i v e rs iyt	Place Community Develop   m  e n t  D i s t r ic t
ricl	•	U rb a n O r l a n d o Community Development District
t	• Vasari Community Development Disrt ic t
V e r a nd ah E a st C o m m u n it y D e v e lo p m e n t D is tr i c t
Verandah West  Communiyt	D e v e lop  m e n t  District
Verano Center Community Development Dis trict
t	•    Villa PortoflnoE ast Community Develop   m e n t  D is tr i c t
ict	•	VIiia Vizcaya Community Development Disrt ic t
V i ll ag e s o f W e s tp o rt C o m m . D e v e l op m e n t D i s tri c t
V ll l a s o l C o m m u n i t y D e v e l op m e n t District

tri c t

Vista Lakes Communiyt

D e v e l op m e n t District

t ict

Vizcaya  Community  Develop  m e n t  D is tr ic t
V iz c ay a In Kendall Community Development District
Walnut Creek Community Development District
Waterch ase Community Development District
Waterford E s ta te s C o m m u n i ty D e v e lop m e n t D is tr i c t
W a te r s to n e C o m m u n i ty D e v e lop m e n t D is tr i c t
W e n t w o rth E s ta te s C o m m u n ity Development District
Westch e ste r C o m m u n ity D e v e lo p m e n t D is tr ic t #1

t	•	Woodlands Community Development District
Wynnfield L ak e s C o m m u n ity D e v e lo p m e n t District

des value and services
   ve and beyond
n	a	l	auditor's ""product''

VVyld Palms Community Development District ience to accomplish not only those minimum r Request for Proposal, but to exceed those

formation on Grau & Associates t  us on  www.gr  aucpa.com.

WyldPalms
Community Development District

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e	a c c o u n t i ng	is	t h e	la ng    u ag e	o f
dec'ipher  t he jargon  and help you
ns. CRlnnovat e emb races agility and
u r   i n a ug    u r a l   i n i t i a t i v e	d e li v er   i ng	a
u   w i·t h   m a x i m iz e d   e ff i c i e n c i e s,   r ed u c ed	w or   k l o ad,	a n d   an	i m pr o v e d
artner  for  the p ast   seveny   e ar s,   and	w e  w  e l c o m  e  t h e  op p  o rt  u n i ty	t o w  or  k,   e x p e rt is e,	in  n o v a t i o n , a nd	r e sp o n s iv e n e s s t h a t h a v e made us
count ing	f irms   in   t he    United  St   at  e s .	Ag  a i ,n	w  e	ap   p r e c ia t e   y   o ur

TABLE	OF	CONTENTS	...
R NEEDS 	4

.................... .......... ......................... .......................... .... .......... S

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

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.............................................................................................. 26

Ill..	_,

ANDING	& MEETING	YOUR	NEEDS

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m to express the f o ll o\Ning need s, requests, and/ or issues. \Ne've and are happy to discuss ot her related projects as they arise and

q u ir e d to h a v e i nd ep e nd e n t d   on    i t s financial  st at  e m  e n ts  .	Perform  ext ernal  audit ser   v ic e s  In
a c c o rd a n c e \Nith aud ti i ng s t a n d ar d s g e n er a l ly accepted in the United States of America (GAAS), in  order to express an opinion on the
District's fi nancial st at ements.	
ard of Supervisors and pect open and cont inuous
\Nith their CPAfirm in order to dings at the end of the audit.	Communicat e
cont emporaneously and directly \Nith management regard ing the results of our procedures.
Anticipate and respond to concerns of management and/ or the Audit Committ ee
(if/\Nhen formed}.	

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YOUR	SERVICES	&  FEES	....

o ng  - t e r m	r e l at i o n sh  ip  s   "'1ith  our   clients.  Our g oal  is  t o  provide  hgi  h

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key assumpt ions that Wyld Palms Community Development Dist rict "'1ork papers for r e v i e w	at	Wyld Palms Com m unity Develop m ent
alth ough we may choose to review at alt ernate locat ions. nalyses and  provide suppor t  i ng   d  o c u m  e n t s  as   r eq   u e s t e d . anding   of the  accounting sy  st ems of the  Dist rict.
n g e  in   b u s i n e s s  op   e r a t i o n s  or   f i n a n ci a l r  ep    o r t i ng	st a n d a rd s .

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sures our underst anding   ofy our  challenges  and  innovat ive  solut ions t al  team' s 1> 1 0 0  +  y  e a r s   of   c o m b  i n e d    e xp  e ri e n c e    is    derived f rom ng s e r v i c e s to a cl i e n t base t hat includ es:
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Pr e s e n t	Annual Financial Statement Aud it s of Mult iple CDDs	Client  service  exper   i e n c e
Re sp o n s i v e n e ss to client
needs
Long-t erm relat ionship
CODmanagement co.	
Present	Annual Financial St at ement: Audit s of
M ultipl e CDDs	Client service experience
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need s
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L o ng - t e r m r e la t io n sh ip
C D D m a n ag e m e n t co.	

\Ne encourage you to consult 'INith them .

of     our     ·t e a m '  s   expertise,  \Natch  a  CRIvideo  blog    by  partner Brian sing   Government-\Nide Statement  of Activities. Just  snap  th is QR mobile ph o ne to dovvnload or visit CRlcpa.com 1:o vie'INo ne of our

YOUR	SOLUTION	TEAM

IIIIDI
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o n a l s   who	w  i ll    e n s ur   e   t h e  h  gi    h e s t   l e v e l   o f   p e r s o n a l   d e d i c a t io n	a n d
m	d e l i v e r s   e x c ep    t i o n a l   s e r v ic e s t h r o ug    h	a   b a la n c ed	b le nd	of	s k i ll s

anced Specialist Interaction
ed by the CRI vSTAR™ Process
industry and service specialists, regar dless of wit h  minimal  sched uling   and no travel.

wers
T PARTNER

Stephen Riggs IV
CONS U LTING PART NER

Jonathan Hartness
SENIOR MANAGER

Ali Gorman
S E N I O R M A N A G E R

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a n d b u s i n e s s ) a n d e x p e r i e n c e t h at w e k n o w a r e i mp o r t a n t t o you. id e n t i fi ed b e l o w follow on subsequent p ages.

YOUR	SOLUTION	TEAM

lan Jo'Wers
ag em ent P art ner

837-3141phone	AJoVvers@cricpa.com

E xp e r ie n c e
A l a n	h  a s		n e a r l y	2S	y   e a r s'	e xp  er  i e n c e	i n	p ub  l i c	a c c o u n t i ng , p   r i m a r ily	o n	f i n a n c i a l   s t at  e m  e n t	a s s u r a n c e		e n g ag  e m  e n t s .	H i s

.._

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p  r a c t i c e	i n cl  ud e s	a u d i t ,s	r  e v i e \Ns	a n d	c o mp  i la t i o n s	o f	l o c a l
g  o v e r n m  e n t a l	e n t i t i e s,	c o nd  o m i n i u m		a n d	h o m e o Vv n e r a ss o c ia t i o n s,  n o n -p r o f it  o r g a n i za t i o n s  a nd	n o np  ub l i c  c o mp  a n ie s .
H e    c u r r e n t yl	h  a s    d i r e c t	e n g a g e m  e n t	r e sp  o n s ib  il i ty	f o  r    o v e r   S  O
a u d i t s  o f   l o c a l g  o v e r n m e n t a l  e n t i t i e,s	i n cl ud i ng	c o u n t i e s, ci t i e s,
s c h o o l      b  o a r d s,      u t i l i ty       d i st r i ct s      and        Fl o r id a   c o m  m u n i t y d e v e l op m e n t d i s tr i c t s .

A la n   i s   l i c e n s ed    t o  p r  a ct i c e   as    a   c e r t i f i ed    p u b li c   a c c o u n t a n t    i n F l o r id  a  a n d   G e or g   i a .  H e   is  a   m  e m b  e r   of   t h e  B  o a rd   o f   D i r e ct o r s  of t h e F l o r id   a   l n s1:i t u t e   of   C e rt  if i e d  P  u b li c   A c c o u n t a n t s   ( F ICP A ),   h a s b  e e n     an    a ct i v e     m e m b  e r     o f    t h e     F JC P A '  s      S t a t e      a  n  d      L o  c a  l     G  o  v  er  n  m   e n t  a l   C o m  m  i t t e e   a n d    i s   a  p  a s t    c h a i r   o f   i t s   C o m  m  o n I n t e r e s t R e a l ty A s s o ci a t i o n C o m m it t e e . H e i s a ls o a c t i v e in th e
P  a n h a n d l e  C h ap  t e r  of   th  e  F l o r i d a  G o v e r n m  e n t a l  F i n a n c e   O ff  i c e r s A ss o c i a t i o n   ( F G FO A )   and   i s   a   f o r m  e r    m  e m b  e r    of    t h e    F G F O A ' s s t a t e \N id e T e ch n ic a l Re so u r c e C o m m i t t e e .

Education, Licenses & Cert ifi cat ions
M ast ers of  Account ancy,	University	o f   A la b a m  a
BS,   A c c o u  n t i ng,	F l o r id a S t a t e U n i v e r s i ty
C e r t i f ied P u b l i c A c c o u n t a n t

P r o f e ss i o n a l A ffi l i a t i o n s
A m er i c a n I n st i t u t e of  C e r t i fi ed  P u b l i c  A c c o u n t a n t s ( A ICP A )
F l o r id a I n st i t u t e o f C er t i fi e d P u b li c A c c o u n t a n t s
( FI C P A ) - m e m b e r o f t h e B o a r d of G o v e r n o r s
G o v e r n m e n t a l F i n a n c e O ff i c e r s  A ss o ci a t i o n (GFOA)
F l o r id a G o v e r n m e n t a l F i n a n c e O ff i c er s A s s o c i a t i o n
( F G FO A ) - m e m b e r o f T e c h n ic a l R e s o u r c e C o m m i t t e e

YOUR	SOLUTION	TEAM

eS i d r o ny
c u r r i ng	P a r t n e r

837-3141 phone	KSid rony@cricp  a.com

E xp e r i e n c e
K a t i e h a s over 11 years accounting and  audit  experience  \Nith CRI. Her practice includes audit s, revie\Ns, and co mp il at ion of g  overnm ent al         ent it ies,        condominium         and        h omeO\Nner

....

associat ions,	non-pr  o fi t	organizations	and	pr  ivat eyl c or p o r a t i o n s .

-h e ld

K a t i e i s l i c e n s e d to practice as a cert ifi ed p ub li c accountant in F  lo r id  a .      She     is    a    m  e m b  e r    of     t h e    F l o r i d a    Institute   of   Certifi ed P u b l i c A c c o u n t a n t s a nd exceeds all cont inuing p rof essional educat ion    requirements    relat ed     to     Government     Auditing St andards.

Kat ie   has   direct		eng agement	r e sp  o n s i b i li ty		for	m  a ny	sp  e c i a l d  i s t r i c t s	in	 th  e		State	of		Florida	including	community        d  e v e l o p m  e n t	districts,  fire   districts,   utility	d  i s tr  i c t s   and		s c h o o l d is t r i c t s.		S h e	i s		a c t i v e		i n	our	fir  m ' s		c o nd o m i n i u m		and
h o m e o \N n er associationp ractice.

Ed  u c a t i o ,n	Licenses  & Cer  t ifi cat ions
M ast er of B usiness Administration, Troy Universit y
BSBA, P r o f e ss i o n a l  A c c o u n t a n cy,	U n i v e r s i ty	o f \N e s t F l o r i d a
Certified P u b l i c A c c o u n t a n t

C o m  m  u n i ty   Association  Manager	( C A M ,) Florida

Licensed in

Professional Affi liat ions
American  Inst  i t ut   e  of    C e rt  i f i e d   Public Account ant s (AICP A)
Florid a Inst it ut e of Cer t ifi ed P ub l i c A c c o u n t a n t s ( FI C P A }

YOUR	SOLUT IO N TE AM

III

1111

R-J

phen  Rgi  g s, IV
sulting Partner

)83 7   -3 1 4  1	phone	SCRigg  s@cricpa.com

E xp e r i e n c e
S t ep  h e n	has		over   13   years   account ing	and   audit    experience, including three years with the internat ional p ub l i c a c c o u n t i ng firm, E r n s t	&		Y o u ng,	LLP.	His exp erien ce in cl u des numerous

cli ent s	in	indust ries	including g o v er n m e n t a, l healthcare, SECandp  rivat ely  held corp   o r a t i o n s .

not-for-profit,

S t ep h e n i s li c e n s ed to p r a c t i c e as a c e r t i f i e d public account ant in Flori da.     He  is  a  member  of   the   State  and   local   Gover   n m  e n t a l section  of  the Florida  Institute  of  Cert ifi ed   Pub lic   Accountants and exceeds all cont inuing p rofessional educat ion r eq u i r e m e n t s related to Governrnent:Audit:ing St:andard s.

He   is   current ly    a   partner   on   eng  agement s   for    many   special districts   in   the   State    of    Florida,    including    community d evelopment   districts,   fire   districts   and  school   districts.  In
add ti  i o n   to	his	public accounting   experience,  Stephen  has served
on  t he  Board  of  Dri  ect  o r s   f o r   a   C o m  m  u n i t y   D e v e l op   m  e n t   District
and a non-p r   o fi  t   or  g a n i z a t io n .

E d u c a t i o n,	Li c e n s e s  &   C e rt  i fi c at i o n s
M  a s t e r s  of   Accountancy,  Univer  s i ty   of    \Nest Florid a
BA, Economics, Univer   s i ty    o f  F l o r i d a
C e rt i f i ed	P u b li c Accountant

Pr  of essional Aff iliat ions
American Inst it ut e of Cert ifi ed Public Accountants (AICPA)
Florida Inst it ute of CertifiedPub lic Accountants (FICPA)
Past  President, Em erald Coast Chap  t e r  of    F lo r i d a Institute of Certified Public Account ant s (FICPA)

YOUR	SOLUTION	TEAM

....

ace Hartness nior Manager

0  )837 -3 14 1 p   ho ne	G  H  a  rt   n  e  s  s  @   c  r  i c p    a  . c  o  m

Experience
Grace h as over 11  y  e a r s  a c c o u n t i n g  a nd	audit experience with CRI.	Sh e   h as  w o rked	on    several  m aj or	c o n st r u ct i o n c o m p a n i e s ,
g o v e r n m  e n t	e n t i t i e,s	c o m  m  u n i ty	d e v e l op  m  e n t	d i s t r i c t s,
c o n d o m i n i u m	a n d	h  o m  e o w n er	a s s o c i a t io n s	a nd	n o n -p     r o fi t
o rg    a n i z a t i o n s .	In  a d d i t i o ,n	sh  e  h a s b  e e n  i n v o l v ed	in sp e c ia l audit
p roj ects for the Miami-Dade Airport Aut horit y.

Gr   a c e   is   l ic e n s e d   t o  p   r a ct  i c e   as	a   c e r t i f i e d  p   ub   l i c   a c c o  u n t  a n t    in F l o r i d a	a nd	e x c e ed  s		a ll			c o n t i n u i ng	p r   o f e ss i o n a l	ed u c a t i o n r eq    u i r e m  e n t s		r e l a t ed	t o	G o v e r n m  e n t	A u d i t i n g   St  a nd   a r d s .	lh ad d  i t i o n,		G r a c e	fl  u e n t ly		s p e a k s	s e v e r a l	l a ng    u ag   e s		i n c l ud i ng F r e n c h a nd A r a b i c .

G r a c e	c ur r  e n t ly	s up  e r v i se s	e n g a g e m  e n t s		for	m a ny	s p e c i a l d  i s t r i c t s		in	t h e		S t a t e		of		F l o r i d a	i n cl  ud i ng		c o m  m  u n i ty d  e v e l op   m  e n t   d is t r i c t s  and	s c h o o l d  i s t r i c t s .	S  h e  i s   a c t i v e   i n   our fir m ' s c o nd o m i n i u m a nd h o m e o w n e r a s so c i a t i o n p r a c t i c e .

Grace  st art ed  with  CRI  in  August  2006,  up   o n    c o mp   le t io n   of   h  er
m a s t e r ' s d  eg  r e ,e	a nd w a sp r o m o t e d to m a n ag e r i n 2 0 1 1 .

Ed u c a t io n , Li c e n se s & C e r t i fi c a t i o n s
MAcc, Account   i ng   ,  U  n  i v e r s i t y   o f   \N  e s t   F l o  r i d  a
C e rt i fi e d P ub l i c Accountant
Community  Associat ion  Manager   (CAM }, Licensed in Florida

Professional Aff iliat ions
American Inst it ut e of Cert ifi ed Public Account ant s (AICP  A }
F l o r i d a In st i t u t e  of  C e r t i fi ed  P ub  li c A c c o u n t a n t s ( FI C P A )
A c c o u n t i ng & F i n a n c i a l \N o m e n' s A ll i a n c e { A F \N A )

YOUR	SOLUTION	TEAM	...

at han  Hart ness i o r M a n ag er

) 83 7 -3 14 1 phone	JHart ness@cricpa.com

Experience
Jon at han  has  over  10  years'  audit ing   and  account ing    experience with CRI. He is an aud it m anager withp r i m ary responsibility for f ield work   and   report ing     on   audits   of    clients   in    a   variety    of indust ries     including     local    g over   n m  e nt  s,       c o  n d o m  i n i u m        and
h  o m  e o w  n e r   a s s o ci  a t i o n s,    a n d   s m  a l l   businesses.    He  is  currentyl
th e	audit	manager	for	approximat eyl	25	community
d evelopment districts and works with several CDDmanagement companies in the State of Flori da.

Jonat han is licensed t op ractice as a  Cert ified  Public  Accountant in Florida. He is a member of t he American Inst it ut e of Cert ifi ed P  ub  l i c   Accountants   and  the   Florida  Inst  i t u t e    of     C e rt  i f i ed     Public Accountants.     He  exceeds  all   cont inuing   pr  ofessional   ed ucat   i o n
r eq u i r e m e n t s r e l a t e d to Governrnent Auditing Standards.

Jonat han        cur r   e n t ly         s up   e r v is e s        engagements        for         many
g  overnment al	ent ti  i e s	i n	t h e	State	of	Florid a	including
community    d evelopment    districts.      He   is   active   in   our   fir   m  ' s g   o v er  n m  e n t a l    i n d u st r y    li n e    as     well   as  our     condominium   and homeowner associat ionp ractice. Jonat han is an integral part  of our communit yd evelopment d ist rict practice.

Education, Licenses & Cert i fi cat ions
MAcc, Account ing,  University   of  West  Florid a
Cert ifi ed P ublic Accountant
Communit y Association M anager (CAM), Licensed in Florid a

Professional Affiliations
American Inst it ut e of Cert ifi ed Public Accountants (AICP A )
F l o r i d a In st i t u t e of C e rt ifi ed Public Account ants (FICPA)

YOUR	SOLUTION	TEAM

-­Ill

orman
o r Manager

8 37-314 1	phone	AGorman@cricpa.com

E xp e r i e n c e
A l i has over 10 years audit ing and accounting experience in both the Tallahassee and Destin offices of CRI. She is an audit manager \Nith pr i m ary  responsibility for  field\Nork and reporting on  audits  of clients  in   a  variety   of   industries   including  local g overnment al and non-profit ent ities as \Nell as f inancial
institutions   and   commercial   businesses.	She   is   currentyl	t he
audit manager for over 25 community development d istr icts, and works  \Nit h  several  CODmanagement  companies  in  the   St at e  of Florid a.
Ali is licensed to practice as a Cert ifi ed P ub l ic Accountant in Florida. She is a member of the American Inst itut e of Cert ified Public  Accountants   and  the   Flor  id  a    Institute  of  Cert ified Pub lic Accountants. She exceeds all continuing professional educat ion requirementsr elat ed t o Government Auditing St:ondords.
Ali cur rent ly supervises  engagements for	many g overnment al ent ities in the State of Florida including community development d ist ricts,	municipalit ies,	utility		districts,		and		other	special governments.	She is active in our firm's government al  indust ry line  as  well  as  the condominium  and  homeowner   association p ract ice. In addition, Ali has accumulat ed  experience throughout her career in Federal and Florida Singl e Audit Acts compliance monit oring		and		 a u d i t i ng   .  A l i  has	performed  many  single audits  of federal gr a n t s		under  0MB	Cir cular  A-1 33	and	U n i f o r m		G r a n t G u id a n c e (UGG).
Education, Licenses & Certifications
BS,Accounting, Florida State University
Certified Public Accountant
Community	Association  M anager  (CAM), Licensed i n Florid a
Pr o f e ss i o n a l A ff i l i a t i o n s
American Inst it ut e of CertifiedPublic Accountants
{AICPA)
Flor ida Inst it ut e of Cert ifi ed P ub li c Accountants (FICPA)
Govern m ent al Finance Off icers Association (GFOA)

I	P ROFE SSI ON AL DE VEL OP ME NT
reh ensive training to help a p   e   employ   e e   s u c c e s s .
uality of ap r o f e s s i o n a l s e rv i c e s s determined by its  people  and e firm 's invest ment in them.

IT AUDIT SCHOOLS
	progressive levels
•
Part icpi    ants are aud   i t  v o l u n t e e r s

Taug  ht   by  AICPA  leaders

Tl1ree

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S P  E  C  I A L T Y	T R A I N I N G
I n d u s t r y - s p e c i f i c and	sp e c i a l t y services  traini ng
»	ACA Reporting

DELIVERING	QUALITY	TO	YOU

....

D	E  L I V	E  R  I N	G	Q	U	A	L  I T  Y	T  O	YOU

account ing  services d ocument at ion  is m aint ained	elect ronical ly. egularly  r  evlevved   and    evaluat ed	as   part   of   our   int ernal   qualit   y this  section   under   INTE R N A L    Q U A LI T Y    C O N T R O L   R EV  IE W  S	A N D
l i ci e s  a n d p  r o c e d u r e s g  o v e r n i ng	a ll  of	o u r  p r a c t ic e s  and	ad d r e s s i ng

.._

Ill

a nd	i m  p l e m  e n ·t a t i o n	i s s u e s	are	c o n s t a nt  yl	up d  a t e d	f o r	n e vv
g	i ss u e s .  See	P  A G ES    22	-	26	for	a   m  o r e  d  e t a i l e d d e s c r i p t i o n   of	·th  e

NER (CON CU RRING PARTNER)
q   u a l i ty	revievv  (EQR)  partner  vvith  th e  app  rop ri at e  experience.  This
ent s  of   our q  uality	a s s u ra  n c e   p r o c e s,s	as	it   p r   o v i d e s   f o r    a   t i m  eyl   ,
ng and aud it ing issues.  The  EQRp art ner also  revievvs the  fi nancial
ocument at ion -  includ ing	t he	disclosures-  t o	evaluat e	t heri	fair
sg enerally accept ed in t he Unit edSt at es of America (GAAP).

.......  

S AND EXTERNAL REVIEVVS
st aff	of	o ur	f i r m	c o nd u ct p a rt n e r s ' vvork is revievved
l ud e s p e r i o d i c t e s t i ng	of	the d  a   cont inuous  improvement

ent	team   of   subject    matt er
+  r  evlevvs	of	a	risk-b ased ments.
ent  Reviews:  In  addit ion  t o r e v i e vv s e a ch	a ud i t p a r t n e r
0+ revievvs eachy  ear.

vv   Program,  through  which   our	e x t e r n a l r   e v i e w  s   are	c o n d u c t e d    by f ir  m  .  W e	h a v e	our	a c c o u nt i ng		and	a ud  i t i ng	p r a c t i c e	t r i e n n i a lly

PCAOB, vvhop  erf or ms  an  ext ernal  revievvinsp ection  once every

THE	CRI	vSTAR™	PROCESS

Ill

Ill

S

at are the set-up
uirements?

For one-to-one meetings, a device with sound - and

ernet connection

p r e fe r ab l y a camera.

d installation of the

Howd oes session scheduling

ToMeeting   App (license

vided by CRI) plus:
For group meetings, TV or

work for the  CRI  vSTAR™ p ro c e ss?

pr o je c t o r with HOMI  input	The	process utilizes widely

>

plus approximateyl    2  0 minutes for CRI vSTAR™ kit set-up.

accepted calendaring tools
- such as M ic ro so ft Outlook - to schedule audit procedures.

REDUCES TRAVEL COSTS

REASONS TC	CHOOSE
CRl"S   VIRTUAL   S MART   TECH   AUDITS   & RE VIEWS

-

111

HARING	CRl1    S  VALUES	\NITH	YOU

111

....................................................................................................    .

ice-centric, and result s-oriented approach. Comb ini ng that superior talent allowsus to help you achieve yourg oals systems and processes.This approach is fur th er emph asized h guide our team' sb ehavior and function as the found ation
each other.

-.-...

Q,

····	4'
·

 	-	

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-,

.. ........ .. ....i
i
l
i
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!tt  ---	j

:

In  t	r .  - · ······- - --r---..-..........s	.;c	L :
I NTE	GRIT	:· 1
[	Living with Integrit,y	[ (	Buildingp rod  u c ti v e .	[
j	transparency,	( /	l o   n  g   - t  e r m	r  e  l a  t i o   n   s  h ip   s	[

and	h o n e s

yt .	;

i	w     i t  h      e   a   c   h      o    t  h    e   r     t   h  a   t	i

m u t u a l re s p e c, t

tr u st ,	!

!i	a r e b a sed   on	i

\	and	sh  a r i ng .	j
·...... ... . ...... ... ... .. . ... . ........ ... .. .... . ..- · ......... ... ... ' . . ..... ... ...... . .. ... .. .... -
.. --.....-... . . ..  -.........-.........-.............-.. -..-...................	..- -...

TRANSITIONING	YOU

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Ill

Q.i,1c.n=-fil fD'.!XDl,t.  >i'

!!I!!.

e involved in working often a concern. CRl's on process is designed

very first encounter, ment  of management's
d
com m unicat ion with evelopment     Dist rict 's

ollowing key act ivities weeks, depending on

 	_ ..	-	..

-· - . . . . . . . . .. . . . . . - . . .. ■ ... . . .. .. .. .. . . . .. .

I	(!i.j£ii«Jfifiit#

I=··

.
Management notifies	•
predecessor firrn of	:
decision to change	!
service providers.	•
CRI	makes Inq uiries		: of and reviews	• predecessor firm workpapers relat ed to yourp rior year's aud i t	• and tax services (as
ap p l ic ab l e ) .
Predecessor fi rm	:
p   r o v id   e s  c op   i e s of	•

C RI and	m a n ag e m e n t
s ig n e ng ag e m e n t le tt e r.
C RI and	m a n ag e m e n t develop   communication p lan protocol.
CRI and management fi nalize timetable and key dates.
CRId evelop s initial understand ing of your b usiness processes.
CRI reports to management
p rocess review Items

requested workpapers.

.:
..

.

....

sub sequent to Initial planning stage.

-: -;	.- .._.;;--....,,; .. ;.

U

nd e JstaJ'

_:.r,s. · p 1a"n n in g , .r -

. .· Client	ding,

······-·······-····-·········

}J-
.......  .	.,    .. .,.-,	IL--,

--	-	- '

JOINING	OUR CONVERSATION

t on bestp r a c t i c e s via th o u s a nd s of articles, videos, informative riptive testimonials. Wi th sections dedicated to ill uminating
t r i e s  and	services. our    ea sy - to - n a v ig a t e  w e b s i t e   h ig  h l ig h t s  trending l new stand a rd  s , c h a ng i ng     r eg u l at io n s , and	o t h er c u r r e n t business

....

e r se c u r i ty   to    the    n e w   revenue  recognit ion  standar,d    we are  ready to
e r   yourq  uestions.

s
our  doorway  to  in-depth yetd own-to-ear  t h  e x p la n a t i o n s  of   complex stand t hat just because a topic makes perfect sense to a CPAd oesn ' t uld to our clients.
O& Controller's Toolkit	Back to Basics: 5 Key
ully  Implementing  the	Financial Consid e r a t i o n s for
e  Recognition S tand ard	C o n st r u c t io n   Companies

o S trength e n Your

The Not -for-Prof it 's Guide to

Posture	Fraud Prevention

--r ER
cated  to  keeping our cl ients  informed,	and	we    p ro v e  it   by   creating a e-newsletter with wid e ly - app l i c a b l e t o p i c s . Th e a rt i c l e s are designed ove your business andp er sonal finances. P opular topics incl ude:
mp   ro ve   Business	•	Are You a Bgi	"Phish?" Protect  from
m m ed i a te l y	Cyb e r s e c u r i t y W h a l i ng Attacks
tement  Audits  Aren't	•	You    Might  Have Money  Hiding   In

Id e n t i f y F r a u d

P lain Sgi   h t

Sltln up a1CRlc pa .c o m.

CRI	AUDIT	FRAME\NORK

1111

1111

--

n a t e d   effort  bet "'1een  us  and  Wyld  Palms  Com munity   Develop m ent al	communicat ion	are	essent ial	to   d eveloping  t he	appropriate
solve any identified  issue,s   and meet ing y  our t imelines.

me\Nor k of our client's business and industry; th erefore, \Ne assess

erspectives andg oal,s and
s   and   threats   t hat    could   prevent   manag  ement   from   achieving	its

....	... ..................	. ....  -. -... ... .... ... ..... .. .............	. ... ... ... .
Acquisition, Divestiture
& Reorganization
Audit Commlu ee &
Management Expectations Op eratlng    Results

-·

B ank i ng C o v e n a n t R eq u i re m e n ts
.... .... . .. ..... ... .. . . . . .. . . . .... . . . .. . .

. . ... .

--·

I n  v  e   s t o   r/   M   a  r k  e   t E xp e c t a t i o n s
T e   c  h   n o  log	i c  a  l  I n  n  o  v  a  ti  o  n  Leg	I sl a t l v e / R eg u l a t o r y
C h a ng e s

. ...........	.. . ......................	...........	....................	. . . .. -

Ill

CL

Ill
CRI	AUDIT	FRAM EW ORK

t hesebr  oad risksto  specific financial  report ing risks. We under   st  a nd

c e ss e s   a n d  p   r o c ed  u r e s   f or	m  i t gi out	our	a ud i t:r e sp o n s i b i li t i e s .

a t i ng	t h e m	(i.e.  int:er·nal  contr   o ls )  In

ug h  a s t r u c t u r e d,  r i s k - b a s e d  m o d e l,  w e f o c u s o n  u nd e r s t a nd i ng  t h e c t a t i o n s . W e w o r k c o ll a b o r a t i v e ly \Nith managem ent and t he Aud it lop a communicat ion and work p lan t o cont inuously irnprove client ing   y  our      t e a m     f r o m     s i m  p l e    compliance   to   p   r o v id  i ng     you       with   a

ks,n(it ems  \Nith  ag  reat er  risk  of  a  m at erial  misst atement ,  a  mat er   i a l att ers resulting   in the  issuance of  an inappropriat e audit  rep  ort ), \N e ms that would  be imp   o rt  a n t   to	t h e   u s e r   o f   your financial  st at ements). m i ss t a t e m e n t s, c e rt a rn q u a n •t i t a •t i v e a nd q u a l i t a t i v e factors must be

n d s (r e v e,n u e / i n c o m e, e xp e n s e s, net i n c o m e, et c ) .
a t e m e n t ( i. e ., did th e m i s st at e m e nt r e s u lt fr o m an u n l a w fu l

i t a l / s u r p l u s, e a r n i ng s c ap a c i ty , e t c .
t s and c o n tr a ct u a l a n d r eg u la t o ry r eq u ir e m e n t s .

mp l e t i o n o f the a u d i t . By e n s u r i n constant l nvolvement, we are in a
ues  timeyl	and  eff iciently.   Therefore,   we p  lan   to    meet  wit h y   o u r

t h e	m  ap  p i ng	o f	Wyld  Palms   Community    Develop  ment	D i s t r i c t'  s
st  a t e m  e n t s   a n d	notes)  to   sgi   nificant  p  rocesses  and  IT  systems   t o
u n t   b  a l a n c e s,  t  r a n s a ct i o n s,	p r o c e d u r e s,	a n d	sy     s t e m s   are	t e s t ed	as

e c i fi c a lly	n e \N		a c c o u nt  ing	p r  o n o u n c e m  e n ts	a n d	key	b u s i n e s s s ,  e n ab  l i ng		us  to	ag r e e on t h e r e s o l u t i o n of v a r i o u s c o mp l e x b u s i n e s s

CRI	AUDIT	APPROACH	...
oach,  as depicted  in  the  summ ary    b  e lo  w  .  Our	client  acceptance  and on  the  previous   page)   occur   during   det ailed conversat ions  and  t s of those procedures allow us to tailor an audit  program to  your xecut e   the	audit, r  ep  o rt	t h e	r e s u l t s,	a nd		e v a lu a t e	continuous
service and benefit to you.

,
'

,,AUDIT
E XECUTION

&

REPORT

:J	MONITOR

Audit
Wrap-up

Issue
Opinion(s)

Team
Debrief

A N C E TO COMPETITIVE ADVANTAGE

. . . . . . .. . . . ... .
.

CRI	AUDIT	APPROACH	...

.....  . . . . . . . . ... ...  ...  . . . . . . . . . . . ... .... . . .. . . . -. .. . ...  . . . . .... ...  ..

anning	:

Stage3 : Audit Execution

s where
:
ee to

Where possible,d evelop detailed analytical procedures to use as sub stant ive tests to reduce tests of details. Examp les include:
ratio analysis,

ent based

regression analysis,

. . . .. .. . .. . .. .

trend analysis, predictive tests or reasonableness test s.
Where possible utilize Computer-Assisted Audit

s, as

Techniques (CAATs), such as IDEA or ACL to

fic

automate testing for more coverage and less

rnal risks	.

disruption to the cllent.
Where possible, perform targeted testing

anning.	.

(also known as"coverage" testing) of account

: control	.

balances to tests large portions of account

ation &
trols. k ndent

ntrols,

balances.
Perform tests of d etails, including sampling, if applicable or necessary.
Perform general audit procedures,asand if applicable, such as tests related to:
commitments and contingencies,

& Delivering

legal lett ers,

management  represent ation,s reviews of Board minutes. relat ed party transactions,

dures.

debt covenants and

nt	going concern.

d related

Perform other tests for compliance such as Yellow Book orS ing le Audit Tests.

t processes

...... ...... .......  .... ... .........	. . .. .. . ... . ... . .. .... .... .... .... ...  . . . . . .... . ..... . ...  . ..

SAE 16

d eemed

... .. -... . . . . - --..... .. . . ... ... . . . . .. -. -......... -... -....-..... . ..... . -... .. ..
Stage 4:   Rep  ort  & Monitor
Continually monitor the audit andp .-o v id e
f e ed b a c k as agreed during scoping or mo.-e

of:

frequently, as deemed approp.-late.

Conclude t he audit (I.e. Issu e opinions and/or report s).

.

Develop andp resent required communications, including management let ter comments.

, If

Perfo.-m an internal t eamd e-b ri efing to identify

est s).

areas for Improvement.

applicable

Welcome the opportunity for an external de­ briefing with our clients to Improve.

p final audit

.... . . .....  ... . . ...  .. . .. .. ... . .....  .... . .. .. .. .  ...  ... ... ... ... . . ...  .... ... ... . ... .. ...

. .   . -...

APPENDIX	A -	RFP DOCUMENTS

Ill

1111

COJ.\..B£0NITY DEVELO t:ENT DISTRICT
ROP OS _.:U..S FOR .-\.NNUAL AUDIT SERVICES

Developxnent District hen!ib}•r  equ estspr   opos   als    fo:r annual The pr opos   al  rm1 S't providef or	the auditing  of· the Districts'  al year endingS eptember30  2  0 1 7  (' "F    is cal   Year20 1T') and
Year20 18'  '), -wi.tb. an   option for  oxie  (1)  additional annual
local  unit of  special-puq,ose  g-0·u eJDTDeu t   cr e a te d under
.for  the pt.u:pose   of  financing, oons tructing  .  andmaiutaioing District  is   located  in   Citrus   County   and  has   an   operating
1,3 02 7 for F i.s e al Year 2017 and $67,210 for Fiscal Year

l require that, a.D1.0Dgs

other thing,s

the audit forF iscal Year

anApril 1,5 2019.
ing a pr opos al Dlll.St be authorized to do business in Florida.; federal professional  licenses .in. good .,tandin,tr   including but
r Chapter4 7,3   Flori.pa  Statutes  ;  and b  e  qualified  to  condnc.t
o   vernment  AuditingS -tandard,s .,  as    adop   ted by   the Florida dits shall be conducted in accordance -with Florida. Jaw and
l.oriel.a S ta-tut e,s   and the zules of the Florida Auditor General.

include  additional  qualification  requireJ:nents. evaluation
roposers.   are  available  ftom  the  District  Man.ga   er    at   the
= listedb elow-.

e (3) hard copies of their proposal and one (1) electronic to ct Manag  er, located at 12051 Coiporate Boulevard,  Orland.  ,o pe xnadced on the outs ide •A u d i ti ng S eIVices - Wy ld Pahos i stri.ct.	Proposals  must  be  recei,.•ed  by  .Toi!>: 1 3,	2018  at
e  District  Man.ga   er _   Proposals  received. after  this  tiD1e
tion.    Please  clirect all   questions  regarding    this  Re quest  £or
age,r   -who can  be  re ach ed   at  (407) 3-82   -3  2   56   _

'f:lopment Dil::tri c.t an,ager

APPENDIX	A	RFP DOCUMENTS	...
£5	DEVELO-PiUENTDJ:ST.IllCT REQ1JEST FOR PR.OPOS4 IS 

S en.-ic,e, £or Fiscal Y ar ZOJ.6-:?0I7 & :::?.01 7 - :?0 I B
Ci.tros County, Florid.a.

INS TRUCTI O:SS.    TO PROPOSERS

ATE..     Se-aled  propcn:als  Dn.1St be   received.  no   later  thanJ uyl

13,

5 0£ the Dis b:i.c:t	an.age,r
.a.o.do, Florida 32817.

J"fablcind  &    c:iarte,,,. .In_.,c

l oc ated at

A..RCXV W'I'XH -r:e:E LA"W'. By sn bniitting a propo,...J.,, the Px-oposer
.U fed.e.r.t.1. sl:ate,. and   local l:nv,!I  ordinance,s  rule,, andro,galaticDS
>rlL l:g:u.or.u:u:e o.n -the p:art 0£1:he Propo!Jer will in.:ao way reli.e,.-e it the  =ad<. -c o, 'IU'ed  by    the    proposal  in   compliance mth..Usuch
..
XCA:rl'.0:SS OF PROPOSER.. The conaac:t, if'aw-ard..d.will only be ser o is qnaJifiecd by ezperience andliceo-rin,g ._, do tb.e ..,..cw,:k shall sub.nit -.viih it. p	:,;oti,,.£actory  evickoce of' experience t is fully prepared to roroplete the....-ad<. to th .. :aatisfa.ction.0£ tt­

SSION OF ONLY ONEPROPOSAL. Propo,;ers sh.allbe diAqu;ali£ied be Oi,rt,:ict has  rea.soo  to  beliecve tlurt  collu.sioo  m.oy  exist a tnong defauJted on anypre",ious contract or uin ;;u:re.axs on -	p  revious
e to d	proper lic4!D.SU.n! and "hu -rin e-si  o on..

SSION OF PROPOSAL Each. Prc,pcv-...ers hall submit three O )·ha.rd
c,opy   oC  the   Propo!ial  DO<:UD>eDts   ( d.efin.ed b  el cnv,)	and   other
.ne an.cl place ·indic..ted herei.o.. ..-rbich. sh.all be	on.eel in.:an ed  .....-ith  the   title	A  uditing     Secvic:es  :..' Wy:ld  Pal.tn!I CoD:IDnlllizy
ce oC iL

FI.CATlOS AND	TrHDRA  1AL.	Propo5'ilh u,.;;oy be i:n.odi.fied er
duly	and	de]h-ered to the. plaoe	propo:,als
prior to thetune and cl.ate the proposals ..,.,. du.e.. No pn>po,i:u m.ay a periodof'ninety (90) day.<>.
SAL DOCUldE?ll"TS.	Thep r op os al d nn•"'1!J mall coJD.!l.ist oC Iba
£orp   ro_p o,,a.l!.,   the,;e   instru.c:tions,   the   evaluatioo.  c:riteria  ;and  a c:urn•ot:ation pur.RlaD."t to Section 12 0£ the"'"" in!,trnc:tio:n:a (the

SAL. In xnaJd:ng its JXOposiU, ea.ch Propo:,er rep,-..sents that it h=
o =l	Do c UJDA!Dts  and	th.at tb.e proposal i:ama.de in accorcbnce

APPENDIX	A	RFP DOCUMENTS

Il.l .

OF AWAJitDiRXGH:r TO RE.JE.cr . The  Di,rtrict	en. ·es the right to
lll.e onod.i£f.c:ations to th.e ...,,..,J:k,. aud -wai-..-e :any infOUD.ill.i.tie:s or
;    eu>edi.u thebe::st :i:m-...-esb of   the  Di:rtricl."
.Acr  AW-ARD.   Within fourteen (14} days o£rec,e.ipt of' the Notic.e
. Propo,._, shall eof'e;r into a.od. exacute a co	or engageJ:DeOt

AU O:S  OF  IiAB.D..l:TY.    Nothing  h4!!!C"ein  9h.ail be   c<>=Jt:rued  as   ar
s.  d	....-.u.,;-er  of   liability  cc,,n·t::a:int!d    in    ,.ec:,tiau,76  8-28,      Florida
J..nv.
NTS OF  PROPOSALS.   All p rap o:=ls	include tbe f'oll.ow-:ing th.es- re	<>.£ the Propa:,;al Documants..

w title  of  all per-..o:nn.el  to  ped."on:ai ,.,-o:,:k  an  the   Di!;trid  3U.Clit. s  £ore.-ch  per.;on  listed;  li,;t  ye;us  of'  experience   in  pre!lent h party listed .m,clyear., of':nela,b!d .-.xpe,ciom.<::,e..

05'ed   ,:tatli ng   levels, includin,g  re=u:ne!i	th applicab e

(3) :nef'erence,: Jirom projec1s of's in,il:ar size and :;;cope. The
d  inc:luda mr orrnationr.   el,di.gn   i:o  the  'W'Drk  it   c on   dl •c ...d    for    .. a,c:h
,..U a:,; a :n.,un.a, adches5 and phone nn::rriber ,of a coo:tact person..
work  previoU!Sly  caoducte-d  for   ot:har  c, nDTDni  de-..,"elopn:ia:nt

co,:it  of   the prori,lion  of' the,....-vices     under the propo,;.u. pl'U.Oi  the.
o£o:n.e (1) annual renew-aL
STS.   In .accordance fl'ith the District's  Rules of  Procedure., .any
Docun:ients, IDU!rt be filed in 'Writing. .at. the offi.ces of' the :Disf:rict
hours after there     e di Pmp<Y.Mll Do   n :nn e n  ts .   'Ine f'o:n:ml ubri.ty the facts and	upon .....-bich the protest is ba eds hall be day,.after the initial -uotice of pro·te.lft..,_,,.,. filed. Failu:re to tn:oely
!' to  timaly file a  £annal -ritten prote<,;t shallco ns  titute a  ._,,,;_,.-,. 	0£
ith re::pect to the af'ores.rid Prc,po=l DOC'lllll:>eTJt:.

O'F PROPOSAX-S. The criteria to be used in the evalu,ation 0£
,..-..laurtioa. o iteri,a   con1:a:ioed    th.in thePropo,:ia1Doc,JD1eoh

APPENDIX	A -	RFP DOCUMENTS	...
AUDrTOR SELECTION
.-\..TION CRITERIA ('ni'TI'HPRICE)

(2-0 Points)

locations of  the  firm'  s  headquarters  or p UD:anent  <>ffi   c  e   in bilities and experience of key personnel; present ability to on of  existing w-odc load; proposed!s   ta-ffing levels . etc.
e_	(20	Poi.Dts)
d experience of the Proposer ins iurilarp rojects; volum.e of"
by	the	firm	past perf"on:n:auc,e :for other cr'l'.DXD11ni ty 
r contracts; chara.cter, integrity. I-eputation, of  Pr opose,r   etc.
pe -0f n'ork.	(20Points)
l  de:i:nonstrates an   und  ers tanding	of  the  District's needs  f'or

Re-qn i ,·ei/ S et " •ic es .	{20	Points)
demonstrates the adequacy of Proposer• financial resources ity necessuy to coniplete theservices	d..
(2,0 Points)

d upon the lowest total proposal £or rendering the services proposal.

WyldPalms
Community Development District

Ranking of Auditing Services Proposals

r	:	. 1

$6,000 =

Wyld Palms Community Development District Auditor Selection - Manager's Recommended ·Rankings

Criteria	Possible	
Grau &	
Grau Rec.	
Carr Riggs	
CRI Rec.	
	Points		Associates	Points		Ingram	Points	
			Qualified; at			Qualified,		

Ability of Personnel	
20.0		least 4 CPAs
on Staff	
20.0		Multiple CPAs
on Staff	
20.0	
			Extensive					
Proposer's
Experience	
20.0		COD
Experience	
20.0		Extensive COD
Experience	
20.0	

Understanding of								
Scope of Work	20.0		Sufficient	10.0		Sufficient	20.0	

Ability to Furnish
Required Services	
20.0	
Capable	
20.0	
Capable	
20.0	
				$6,000 +		
		$4,500 +
$4,700 =		$6,000 +		
Price for Services	20.0	$9,200	20.0	$18,000	13.9	
Total	100.0		90.0		93.9	

WyldPalms Community Development District

Minutes of the May 1, 2018 Board of Supervisors' Meeting

WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS' MEETING MINUTES

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

Board of Supervisors' meeting for the Wyld Palms Community Development District was called to order on Tuesday, May 1, 2018 at 4:00 p.m. at the Wyld Palms Clubhouse, 6442 E. Turner Camp Rd., Inverness, FL 34426. Board Members listed below constituted a quorum:

Board Members present:

Chris Julin Maurice McDaniel Patricia Walden

Also present were:

Jennifer Walden Tucker Mackie

SECOND ORDER OF BUSINESS

Chairman
Vice-Chairman Assistant Secretary

Fishkind & Associates, Inc.
Hopping Green & Sams	(via phone)

Public Comment Period

Ms. J. Walden noted that there were no members of the general public present.

THIRD ORDER OF BUSINESS		Consideration of the Minutes of the January 19, 2018 Board of Supervisors' Meeting

Board Members reviewed the minutes for the January 19, 2018 Board of Supervisors' Meeting.

On Motion by Ms. P. Walden, second by Mr. McDaniel, with all in favor, the Wyld Palms Community Development District Board of Supervisors approved the January 19, 2018 Board of Supervisors' Meeting Minutes, as presented.

FOURTH ORDER OF BUSINESS	Consideration of Resolution 2018- 02, Designating a Date, Time, and

Location for the 2018 Landowners' Meeting

Ms. J. Walden explained that statute requires the District to announce on the record at least 90 days prior to the actual election date. She originally suggested November 6, 2018 as the date but after looking at the calendar that is the General Election and many other Districts are meeting on that date. So, Ms. J. Walden suggested moving the suggested date to the following Tuesday which is November 13, 2018 at 4:00 p.m. at this location. Ms. P. Walden requested that the time be moved earlier. Ms. J. Walden explained that the only people that have to attend the Landowners' election are herself and the Landowner or Proxy Holder.

On Motion by Mr. Julin, second by Ms. P. Walden, with all in favor, the Wyld Palms Community Development District Board of Supervisors approved Resolution 2018-02, Designating Tuesday, November 13, 2018 at 4:00 p.m. at the Wyld Palms Clubhouse, 6442 E. Turner Camp Rd. for the Landowners' Election.

FIFTH ORDER OF BUSINESS		Consideration of Resolution 2018- 03, Election of Officers

Ms. J. Walden explained that Ms. Blyseth recently resigned from Fishkind and recommended that Ms. Harris from Fishkind & Associates replace her as Assistant Secretary. She recommended that the remaining officers stay the same but the Board was free to make any changes they saw fit.

On Motion by Mr. McDaniel, second by Mr. Julin, with all in favor, the Wyld Palms Community Development District Board of Supervisors approved Resolution 2018-03, Election of Officers with Mr. Chris Julin as Chair, Mr. Maurice McDaniel as Vice-Chair, Dr. Hank Fishkind as Secretary and Treasurer, Ms. Jane Gaarlandt as Assistant Treasurer, and Ms. Patricia Walden and Ms. Carol Harris as Assistant Secretaries.

SIXTH ORDER OF BUSINESS		Consideration of Resolution 2018- 04, Approving a Preliminary Budget for Fiscal Year 2019 and Setting a Public Hearing Date

Ms. J. Walden explained that District staff is proposing the same budget as last year for O&M in the total amount of $67, 210.00. She noted that some of the line items have changed but the overall budget is the same. Ms. J. Walden stated that this starts the budget process and mentioned that the Board can decrease the budget between the approval of the preliminary budget and the final adoption but cannot raise it after today. She explained to the Board that the public hearing date needs to be set at least 60 days from today to be properly adve1iised. Ms. J. Walden recommended

July 10, 2018 or August 7, 2018 as the public hearing date. Mr. Julin asked if the District is under budget every year. Ms. J. Walden responded that the District is currently $800.00 under budget through the end of January. Ms. P. Walden asked about figuring out a clean up cost to cut back on the overgrowth and suggested adding $3,000.00 to the budget. Mr. Julin suggested adding an additional $2,500.00 to the common area maintenance line item bringing the total budget up to
$69,710.00. The Board questioned that Electric line item but realized that the District is on budget and next year it is proposed to be $6,500.00 and should be fine. Ms. P. Walden suggested that there be a provision added to the budget that the $3,000.00 for common area maintenance is used as a one time clean up. A discussion took place about a potential date for the public hearing. Mr. Julin indicated that he would be out of town on July 10, 2018.

On Motion by Mr. Julin, second by Ms. P. Walden, with all in favor, the Wyld Palms Community Development District Board of Supervisors approved Resolution 2018-04, Approving a Preliminary Budget for Fiscal Year 2019 in the amount of $69,710.00 adding a provision to use the $3,000.00 Common Area Maintenance as a one time clean up and Setting August 7, 2018 at 4:00 p.m. at the Wyld Palms Clubhouse, 6442 E. Turner Camp Rd. for the Public Hearing.

SEVENTH ORDER OF BUSINESS		Ratification	of	Payment Authorizations Nos. 119 -121

The Board reviewed Payment Authorizations 119	121. Ms. J. Walden noted that these have been previously approved and paid and just need to be ratified.

On Motion by Ms. P. Walden, second by Mr. McDaniel, with all in favor, the Wyld Palms Community Development District Board of Supervisors ratified Payment Authorizations 119 - 121.

EIGHTH ORDER OF BUSINESS		Review	of	District's	Financial Position and Budget to Actual YTD

The Board Members reviewed the District's financials and budget to actual YTD. Ms. J. Walden explained that she added in a loose paper that has updated financials through January. She noted that through the month of January the District is under budget by about $800.00. No action was required by the Board.

NINTH ORDER OF BUSINESS		Staff	Reports,	Supervisor Requests, and Audience Comments

District Counsel-No Report

District Manager- Ms. J. Walden explained that District staff received the registered voters letter today and the District is required by statute to state on the record how many registered voters are in the District. She noted that for Wyld Palms there are only two registered voters in the District. Ms. J. Walden explained that once the District reaches six years and 250 registered voters then it switches over from a Landowners' Election to being on the ballot. No action is required by the Board at this time. Additionally, Ms. J. Walden found out that the District does not have an Auditor selected to do an audit for the District so today the Board must appoint an Auditor Selection Committee and authorize an RFP process. Ms. J. Walden recommended appointing the four Board members as the Auditor Selection Committee. She noted that the District will place the ad for the RFP along with evaluation criteria and she recommended choosing the evaluation criteria that includes price.

On Motion by Ms. P. Walden, second by Mr. McDaniel, with all in favor, the Wyld Palms Community Development District Board of Supervisors appointed itself as the Auditor Selection Committee and authorized District Staff to issue an RFP and approved the evaluation criteria to include price.

Ms. Mackie asked if the District set the next Board meeting as the date at which the Committee will review the proposals received or if Ms. J. Walden wanted to move that to the August date to prevent having to meet during the summer. Ms. J. Walden stated that the District will do that at the August 7, 2018 meeting.

District Engineer-Not Present

Supervisor Requests:

There were no Supervisor requests.

TENTH ORDER OF BUSINESS	Adjournment

Ms. J. Walden asked if there were any other discussions. Hearing none, Ms. J. Walden suggested a motion to adjourn.

On MOTION by Mr. Julin, second by Ms. P. Walden, with all in favor, May 1, 2018 Board of Supervisors' Meeting for the Wyld Palms Community Development District was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

WyldPalms Community Development District

Resolution 2018-05,
Approving an Annual Meeting Schedule for Fiscal Year 2018-2019

RESOLUTION 2018-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2018-2019

WHEREAS, the Wyld Palms Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 190 Florida Statutes; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District's meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2018-2019  annual  meeting schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2018-2019 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 7th DAY OF AUGUST, 2018.

ATTEST:	WYLDPALMS
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

BOARD OF SUPERVISORS MEETING DATES WYLD PALMS DISTRICT
FISCAL YEAR 2018-2019

October 2, 2018
November 13, 2018
December  4, 2018
January 8, 2019
February  5, 2019
March 5, 2019
April 2, 2019
May 7, 2019
June 4, 2019
July 9, 2019
August 6, 2019
September 10, 2019

All meetings will convene at 4:00 P.M. on the specified dates at 6442 E. Turner Camp Road, Inverness, Florida 34426

WyldPalms Community Development District

Resolution 2018-06,
Adopting the Fiscal Year 2019 Budget and Appropriating Funds

RESOLUTION 2018-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT ("DISTRICT") RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018, AND ENDING SEPTEMBER 30, 2019; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th ) day in June, 2018, submitted to the Board of Supervisors ("Board") of the Wyld Palms Community Development District ("District") proposed budgets ("Proposed Budget") for the fiscal year beginning  October 1, 2018 and ending September 30, 2019 ("Fiscal Year 2018/2019") along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section l 90.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District's website  at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires  that,  prior  to October  pt of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District's Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit "A," as amended by the Board, is hereby adopted in accordance with the provisions of Section l 90.008(2)(a), Florida Statutes ("Adopted Budget"), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District's Local Records Office and identified as "The Budget for the Wyld Palms Community Development District for the Fiscal Year Ending September 30, 2019."

The Adopted Budget shall be posted by the District Manager on the District's official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2018/2019,  the sum of$ 	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

DEBT SERVICE FUND TOTAL GENERAL FUND TOTAL ALL FUNDS
SECTION 3. BUDGET AMENDMENTS

$------
$ 	_

$ 	_

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2018/2019 or within 60 days following the end of the Fiscal Year 2018/2019 may amend its Adopted Budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District's website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 7th DAY OF AUGUST, 2018.

ATTEST:		WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:

Its:

"Exhibit A"
Wyld Palms Community Development District
Proposed Operations & Maintenance Budget through September 30, 2019

Actual through
6/30/18

FY 2018
Adopted Budget

FY 2019
Proposed Budget

Revenues

Other Financing Sources	$51,152.50	$	67,210.00	$	69,710.00	
Net Revenues	$	51,152.50	$	67,210.00	$	69,710.00	

Administrative & Professional Ex[!enses

Supervisor Fees	$1,000.00	$	3,200.00	$	3,200.00	
Management	6,666.64	10,000.00	10,000.00	
Dissemination Agent	0.00	1,000.00	1,000.00	
District Counsel	3,502.45	8,000.00	8,000.00	
Audit	0.00	4,200.00	4,200.00	
Travel & Per Diem	406.27	100.00	400.00	
Telephone	5.54	50.00	50.00	
Postage & Shipping	68.50	60.00	120.00	
Copies	139.05	125.00	125.00	
Legal Advertising	649.65	2,500.00	900.00	
Website Maintenance	600.00	900.00	900.00	
Miscellaneous	12.50	750.00	375.00	
Dues, Licenses, and Fees	550.00	175.00	175.00	
Insurance	7,331.25	10,000.00	10,000.00	
Subtotal, Admin & Prof. Expenses	$	20,931.85	$	41,060.00	$	39,445.00	
Field Ex[!enses				
Electric (SEGO - Clubhouse, Irrigation)	7,555.86	$	4,500.00	$	6,500.00	
Common Area Maintenance	871.07		3,000.00	
Pest Control	1,163.93	3,000.00	1,950.00	
Pool Service & Chemicals	7,049.00	7,200.00	7,200.00	
Water, Sewer (City of Inverness)	6,674.60	7,000.00	7,500.00	
Security	986.00	650.00	715.00	
Gas	20.14	500.00	100.00	
Telephone (Clubhouse)	2,661.03	3,300.00	3,300.00	
Subtotal, Field Expenses	$	26,981.63	$	26,150.00	$	30,265.00	
Total Administrative & Field Expenses	$	47,913.48	$	67,210.00	$	69,710.00	

Wyld Palms COD Proposed Debt Service Fund Budget
Series 2007A/B Special Assessment Bonds FY 2019 "Exhibit A, Continued"

FY 2019
Proposed Budget*

REVENUES*:		
Special Assessment Revenue Series 2007A	$	617,012.50	
Special Assessment Revenue Series 20078**	10,192,180.00	
TOTAL REVENUES	$ 10,809,192.50	

EXPENDITURES*:		
Series 2007A -Interest 11/1/18	$	150,562.50	
Series 2007A - Interest 5/1/19	150,562.50	
Series 2007A - Principal 5/1/19	170,000.00	
Series 20078 -Interest 11/1/17	522,180.00	
Series 20078 - Principal 11/1/17	9,670,000.00	
TOTAL EXPENDITURES	$10,663,305.00	

EXCESS REVENUES	
$	145,887.50	

November 1, 2019 Series 2007A Debt Service Payment	
$	145,887.50	

*The District is in a state of default related to all of its bond debt service obliations. The District succesfully served as security for the repayment of its bond debt obligations. The property is now being marketed for s repay the District's bondholders. No bond debt service payments are anticipated until the foreclosed prope

**The District's Series 20078 Bonds matured on November 1, 2015. However, the 20078 Bonds have not service payments been made to bondholders.

WyldPalms Community Development District

Fiscal Year 2019 SPE Budget

Wyld Palms Holdings, LLC
Proposed SPE Operating Budget, Oct 1, 2018 - Sept. 30, 2019 Expenses Related to Condo Plats I, 11, and Ill

Revenues

Actual through
6.30.18

Adopted New Minimum Budget FY2018

Other Income and Other Financing Sources	$126,423.70	$	36,800.00

Expenses

Hazard & General Liability Insurance for all Property & Residences	$	$	13,000.00	
Legal Counsel	6,749.09	5,000.00	
Property Management - Annual Fee	6,000.00	8,000.00	
Property Taxes	118,083.32		
Dues, Licenses and Fees	624.00	625.00	
Postage & Shipping	6.59		
Miscellaneous	35.07		
Checking Account Fees	30.00	50.00	
Existing Condos - Ongoing Water/Utility Expenses	3,284.91	4,125.00	
Existing Condos - Ongoing Landscaping Maintenance		3,000.00	
Existing Condos - Maintenance (i.e., Inspections, Mold Testing, Gutter/Roof Clearing)		3,000.00	
SPE Undeveloped Property - Initial Landscaping Cleanup			
Total Expenses	$	134,812.98	$	36,800.00	

WyldPalms Community Development District

Purchase and Sale Agreement

(provided under separate cover)

WyldPalms
Community Development District

Review of Auditor Selection Committee Rankings & Selection of Auditor

$6,000 =

Wyld Palms Community Development District Auditor Selection - Manager's Recommended Rankings

Criteria	Possible	
Grau &	
Grau Rec.	
Carr Riggs	
CRI Rec.	
	Points		Associates	Points		Ingram	Points	
			Qualified; at			Qualified,		

Ability of Personnel	
20.0		least 4 CPAs
on Staff	
20.0		Multiple CPAs
on Staff	
20.0	
			Extensive					
Proposer's Experience	
20.0		COD
Experience	
20.0		Extensive COD
Experience	
20.0	

Understanding of Scope of Work	

20.0		

Sufficient	

10.0		

Sufficient	

20.0	

Ability to Furnish
Required Services	
20.0	
Capable	
20.0	
Capable	
20.0	
				$6,000 +		
		$4,500 +
$4,700 =		$6,000 +		
Price for Services	20.0	$9,200	20.0	$18,000	13.9	
Total	100.0		90.0		93.9	

WyldPalms Community Development District

Ratification of Payment Authorization No. 122 - 125

WYLD PALMS
COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization No. 122
5/2/2018

Item	
Payee	
Invoice	
General	
Capital	
No.		Billing#	Fund	Projects	
1	A Clear Water Pool				
	Pool Service April 2018	30113	$568.00		
	Urgent Repair	30188	$150.00		
2	Centurylink				
	Account#311851928 Mar16 -Apr15		$154.42		
	Account#312230189 Apr2018		$151.22		
3	Fishkind & Associates				
	Dist Management Fee Mar 2018	22393	$915.97		
	Dist Management Fee Apr 2018	22570	$911.78		
4	Chris Julin				
	Expenditure for fixing leak		$175.18		
5	City of Inverness Mar 2018				
	Account#1350001000	325264	$15.00		
	Account#1350001001	325265	$460.42		
	Account#1350010000	325274	$15.00		
	Account#1350011000	325275	$15.00		
	Account#1350013000	325277	$15.00		
	Account#1350017000	325281	$15.00		
	Account#1350022000	325286	$15.00		
	Account#1350023000	325287	$15.00		
6	Hopping Green & Sams				
	Billed through 02/23/18	99184	$493.50		
7	Schlabach Security and Sound				
	Apr-18	56663	$58.00		
	May-18	57077	$58.00		
8	Seco Energy				
	Account#2011162501		$40.83		
	Account#2011322701 2/20/18 - 3/21/18		$583.64		
	Account #2011329201 2/20/18 - 3/21/18		$191.18		
	Account #2011362101 2/20/18-3/21/18		$27.56		
	Account #2011438701 2/20/18 - 3/21/18		$27.56		
	Account #2011976001 2/20/18 - 3/21/18		$28.92		
9	Tampa Bay Times				
	Advertising Run Date 4/23/18	628494	$405.20		

$5,506.38	$0.00

TOTAL	$5,506.38

WYLD PALMS·
COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization No. 123
5/29/2018

Item No.	Payee	Invoice Billing#	General Fund	Capital Projects	
1	All About Gates				
	Gate Repair	563	$172.25		
	Gate Repair
*** Both invoices have been paid	610	$380.96		
2	Centurylink				
	Account#311851928 Apr16-May15		$149.04		
	Account#312230189 May 2018		$140.10		
3	Fishkind & Associates				
	Dist Management Fee May 2018	22729	$940.40		
4	FL Department of Health				
	Permit #09-60-00146		$250.00		
	Permit #09-60-00147		$125.00		
5	City of Inverness Apr 2018				
	Account#1350001000	330001	$9.55		
	Account#1350001001	330002	$540.26		
	Account#1350010000	330011	$70.12		
	Account#1350011000	330012	$9.55		
	Account#1350013000	330014	$71.34		
	Account#1350017000	330018	$23.94		
	Account#1350022000	330023	$44.17		
	Account#1350023000	330024	$70.12		
6	Schlabach Security and Sound				
	Jun-18	57349	$58.00		
7	Seco Energy				
	Account#2011162501 3/21/18 - 4/20/18		$41.06		
	Account #2011322701 3/21/18-4/20/18		$561.09		
	Account #2011329201 3/21/18 - 4/20/18		$186.91		
	Account #2011362101 2/20/18-3/21/18				
	Account#2011438701 3/21/18- 4/20/18		$27.56		
	Account#2011976001 3/21/18 - 4/20/18		$29.01		
8	Wyld Palms CDD Meeting				
	Chris Julin		$200.00		
	Maurice McDaniel		$200.00		
	Patricia Walden		$200.00		

$4,500.43	$0.00

TOTAL

$4,500.43

 	

WYLD PALMS
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 124
6/7/2018

Item	

Payee	

Invoice	

General	

Capital	
No.		Billing#	Fund	Projects	
1	A Clear Water Pool				
	June Pool Service	30525	$568.00		
	Phosphate Treatment	1598	$475.00		
	Install Main Drain Gate	1595	$900.00		
2	Centurylink
Account#311851928 May16 -Jun15		
$158.77		
3	Florida Pest Control
Pest Control	
848203 6	
$195.00		
4	Hopping Green & Sams
General Counsel Thru 4/27/18	
100498	
$648.95		
5	Wyld Palms COD Meeting
Maurice McDaniel Expense Report		
$87.74		
6	SECO Energy
Account# 2011362101 4/20/18-5/21/18		
$27.56		
	Account#2011162501 4/20/18-5/22/18		$40.70		
	Account# 2011322701 4/20/18-5/21/18		$619.50		
	Account#2011976001 4/20/18-5/21/18		$29.01		
	Account#2011438701 4/20/18-5/21/18		$27.56		
	Account#2011329201 4/20/18-5/21/18		$165.47		

$3,943.26	$0.00

TOTAL	$3,943.26

Secretary	Chairman

WYLD PALMS
COMMUNITY	DEVELOPMENT DISTRICT

Payment Authorization No. 125
7/5/2018

Item	

Payee	

Invoice	

General	

Capital	
No.		Billing#	Fund	Projects	
1	CenturyLink				
	Account#311851928 June16 -July15		$149.27		
	Account#312230189 June 2018		$140.10		
2	Fishkind & Associates
District Management Fee June 2018	
22895	
$908.33		
	Dissemination Services June 2018	22923	$1,000.00		
3	Hopping Green & Sams
General Counsel 5.31.2018	
100869	
$686.00		
4	Seco Energy
Account#2011162501 5/22/18 - 6/20/18		
$41.06		
	Account#2011322701 5/21/18 - 6/20/18		$629.24		
	Account#2011329201 5/21/18 - 6/20/18		$166.57		
	Account #2011362101 5/21/18-6/20/18		$27.69		
	Account #2011438701 5/21/18 - 6/20/18		$27.56		
	Account #2011976001 5/21/18 - 6/20/18		$29.62		
5	Schlabach Security and Sound
Jul-18	
57798	
$58.00		
6	Tampa Bay Times
Advertising Run Date 6/01/18	
640708	
$71.70		
7	City of Inverness May 2018				
	Account#1350001000	334736	$55.12		
	Account#1350013000	334739	$56.34		
	Account #13500'17000	334743	$8.94		
	Account#1350022000	334748	$29.17		
	Account#1350023000	334749	$55.12		
			
$4,139.83	
$0.00	
		TOTAL	$4,139.83		

Secretary	Chairman

Wyld Palms Community Development District

Consideration of Payment Authorization No. 126

WYLD PALMS
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 126
7/20/2018

Item
No.	Payee	Invoice
Billing#	General
Fund	Capital
Projects	

1	
A Clear Water Pool				
	Pool Service May 2018	30308	$568.00		
2	City of Inverness Apr 2018				
	Account# 1350001000	339469	$9.55		
	Account# 1350001001	339470	$226.36		
	Account# 1350010000	339479	$70.12		
	Account#1350011000	339480	$7.60		
	Account# 1350013000	339482	$71.34		
	Account#1350017000	339486	$23.94		
	Account#1350022000	339491	$44.17		
	Account# 1350023000	339492	$70.12		
3	CenturyLink				
	Account# 312230189 July 2018		$289.70		
4	Fishkind & Associates				
	District Management Fee July 2018	23076	$921.49		
5	Florida Municipal Insurance Trust (FMIT				
	Insurance 17/18 Fund Year	7/1/2018	$2,443.75		
6	Schlabach Security and Sound				
	Monthly monitoring fee - July 2018	58189	$58.00		

$4,804.14	$0.00

TOTAL	$4,804.14

Secretary	Chairman

.

0   P.O. Box 5728
cala,  FL 34478

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Invoice

Date	Invoice#	
4/30/2018	30308	

Wyld Palms Community Development District
ATIN: William
12051 Corporate Blvd
Orlando FL 32817

	Terms	
	
Due on receipt	
··.    :.·	."	'   ·   .. ::.   ·, ·., ::--.	".'
.	.	Description
. .		··.·	,_·:    .     :	X	
	A.mot.in_t	·...	
May Pool Service at Wyld Palms Commercial Pool 1399 Heron Pt Dr Inverness FL

c)-1\\"v	1\'JO\ 'JO,
o:,I) /'\&-
oo\· oSl	568.00	

VISIT OUR WEBSITE AT:
wvN1,aclearwaterpoolservice.com	
Total Amout Due of this Invoice	
$568.00	
	Payments Applied	$0.00	
	BALANCE DUE including
any past due invoices	$3,079.00	

FOR QUESTIONS OR APPOINTMENTS
PLEASE  CONTACT OUR OFFICE	WE APPRECIATE YOUR BUSINESS!!
(352) 246-1350 I sammye@flpoolproz.com

REC tJ\J t.0	J(,'L- 17 2018

:: Centurylink®

Account Name: WYLD PALMS CDD Account Number: 312230189

P.O. Box 1319
Charlotte, NC 28201-1319

Page:	1	of	6
Bill Date: Jul. 01, 2018

149.80 

140.10

Monthly Charges One-Time Charges Usage Charges Discount Adjustments
Taxes, Fees, and Surcharges
Late Fee

120.46
o.oo
0.00
0.00
o.oo
19.64

Just a friendly reminder that your account is past due. If you have already made your payment, thank you for bringing your account up to date.

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FOR CHANGE OF ADDRESS OR PAYMENT AUTHORIZATION:
Please check here and complete reverse. Thank You.

'RE.CEtVEO	JULO 9 2018

D

Account Number:
Amount Due By Jul. 23, 2018

312230189
289.70

>019308 8886512 0001 0□8243 1oz
WYLD PALMS COD
12051 CORPORATE BLVD
ORLANDO, FL 32817-1450

111,111 1111IIl•I•II111 ul,111•11111111 11111lpl  11 I' II,,•Ihl•hII

Centurylink
P.O. Box 1319
Charlotte, NC 28201-1319
I1111I Iii I1•111 11111I•III•I1• 11 11I I1  1 I 11 1I  11 111111 11 111 1  II1  111 11

000031223018930000000140103000000000070118000002897031000000
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:: Centurylink®

Account Name: WYLD PALMS CDD Account Number: 312230189

P.O. Box 1319
Charlotte, NC 28201-1319

Important Notices an Information:

Page:	3	of	6
Bill Date: Jul. 01, 2018

Cramming occurs when unauthorized charges appear on your telephone bill. To help prevent unwanted third party charges on your bill, contact Centurylink and request, at no charge, a bill block that will prevent
some third party charges such as charitable contributions, dial-up Internet by non-Centurylink companies or other non-telecommunications charges from appearing on your bill.

EMBARQ Florida, Inc. OBA Centurylink

LATE FEE REMINDER: Late fees may be charged each month for any eligible unpaid balances
not paid in full by the due date listed on your bill. The methods for calculating late fee amounts vary by state and product. For more information you may access Terms and Conditions and Tariff materials at http://www.centurylink.com/tariffs.

FREE Enrollment! With Control Center, you can update your billing information, view and pay your bill and much more. Visit us online at www.centurylink.com/business/login.

Century link should be notified within 90 days after the Centurylink Bill Date of any billing discrepancies on your statement.

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CenturyL1.nk®	Account Name: WYLD PALMS CDD Account Number: 312230189

P.O. Box 1319
Charlotte, NC 28201-1319

77 Anonymous Call Reject Call Forwarding
Caller ID With Call Wailing Multi Line 1 Party Business
Package Charges

Package Summary

Page;	5	of	6	R§
Bill Date: Jul. 01, 2018

44.45

Subtotal Package
Package Taxes, Fees and Surcharges Total Package
Charge Detail
Local Service from JUL 01 to JUL 31 Product-ID: 352·344-9952
Monthly Charges
Facility Relocation Cost Recovery Fee

0.48

88,90
11.28

100.18

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Fed Universal Service Chg	1 .47		
Subscriber Line & Access Recovery Charge
Total Local Exchange Services
Long Distance Line Charge	9.84

3.99	
11.79	"a,'	

Total Optional Features/Services
Total Monthly Charges
ICharge Detail For  352-344-9952

3.89

15. 78

15.78

Product-ID: 352-344-9953			
Monthly Charges			
Facility Relocation Cost Recovery Fee	0.48		
Fed Universal Service Chg	1 .47			
Subscriber Line & Access Recovery Charge
Total Local Exchange Services
Long Distance Line Charge	9.84

3.99	
11.79		

I

Total Optional Features/Services Total Monthly Charges

Charge Detail For 352-344-9953

3,99	■
15.78

15.78

Fishkind & Associates, Inc.
12051 Corporate Blvd.
Orlando, FL 32817

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FISHKIND
& ASSOCIATES

WyldPalms Community Development District
12051 Corporate Blvd.
Orlando, FL 32817

<r,_\,0-.),'<,,'v)	Invoice

Invoice#: j23076
7/12/2018

File: WyldPalmsDM District MQmt
Services:	Amount	
District Management Fee: July 2018   oo-l   0  5f::.. 'JC06 _  'JI - o  9-
Website Fee c)cl( - o 51 -3 WC) · 1.,/ C/- /f Postage  O 01- u SI -  Jooo -4  2 _6  / Conference Calls VOi • OS) _J
DO0-	y I-	0/	833.33
75.00
3.76
9.40	

Please include the invoice number on your remittance and submit to:
Fishkind & Associates, Inc.
12051 Corporate Blvd.
Orlando, FL 32817
Ph: 407-382-3256
Fax: 407-382-3254
www.fishkind.com

Balance Due

RECEIVED	JUL	2 2018

$921.49

pltneybowes4fa)

Account Summary Report
Date Range: June 1, 2018 to June 30th, 2018
Meter Group: All Meters
Meter !WOO - 1376538 OLD at ORLANDO, FL
 Meter 4WOO - 0347354 at ORLANDO, FL	

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Meter Details
F "'j':"  ,,;';'  .. ,,, ·,i:o@!t9,c''	1,;j.-,: •MetjirName; 	Numhil't"PbP'MfiluntNymber t

'ORLANDO, FL

i4Yl()Q: 031 35,4.    .    )03 7354	j21 7.a110.	. .

!ii1UAN00; .Fi.

.      /1W00· 13765380LD   )1376538	/24978470	i

Account Summary

:Wyld Palms COD
'

·····'·;'•··'
iiranfro1,/

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BILLING REF# 1	
BILLING REF# 2	IBILLING REF# 3	
BILLING REF# 4			
CONF. NO	COST CENTER	CONF. DATE.	CONF. TITLE/ NAME/ ANI	TIME	SERVICE	ACCESS TYPE	PERSONS	UNITS	RATE	CHARGE	TAX	CALL TOTAL	
,	(\ l , A ,f\.._V,.....	05 /_25/2018	uio73823256	9:57AM • 10:01AM	GLOBAi.MEET® AUDIO	lfoLL FREE	1	4	0.09/MIN	0.36	p.09	-57	
9008903	('\\ '"'..  ...   '.".. "'	P5/25/2018	14073823256	9:59AM • 10:21AM	GLOBAi.MEET@ AUDIO	lfOLL FREE	1	22	0,09/MIN	1.98	p-48	
14.92	
	\..)V""	PS/25/2018	13866811772	9:59AM • 10:21AM	GLOBAi.MEET® AUDIO	[fOLL FREE	1	22	0.09/MIN	1.98	p.48		
		P5/31/2018		7:59PM	!MEET PLUS· MONTHLY			1	29.00/EACH	29.00	o.oo	129.00	

MODERATOR

4751862 -  Carol Harris (continued)	LOCATION	Orlando, FL

 	"--·- ·-- 

TOTAL PRE·TAX	118.61		TOTAL USF/OTHER	21.75 	TOTAL STATE TAX/OTHER	o.oo	TOTAL MODERATOR CHARGES	USDS140.36
-	

MODERATOR

4751862 -  Carol Harris (continued)	LOCATION	Orlando, FL

BILLING REF# 1	BILLING REF# 2	BILLING REF# 3
·BILLING REF# 4

05/01/2018	14072562503	3:55PM • 4:15PM	GLOBALMEET@AUDIO	OLL FREE	1	20	0.09/MIN	1.80	p.44		
P5/01/2018	18502227500	3:56PM • 5:00PM	GLOBAi.MEET@ AUDIO	OLL FREE	1	64	0.09/MIN	5.76	.40	51.40	
P5/07/2018	13867367700	9:57AM • 10:38AM	GLOBAlMEET@ AUDIO	OLL FREE	1	41	0.09/MIN	3.69	0.89		
05/07/2018	14079487908	9:59AM • 10:38AM	GLOBALMEET® AUDIO	OLL FREE	1	39	0.09/MIN	3.51	0.85		

CONF. NO	COST CENTER    ,	CONF. DATE	CONF. TITLE/  NAME/ ANI	TIME	SERVICE	ACCESS TYPE	PERSONS   UNITS	RATE	CHARGE	TAX	CALL TOTAL

9008903

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t'J\n .r,1 , t fLLwt0t u5/07/2018	14072305032	10:28AM • 10:38AM GLOBALMEET® AUDIO	OLL FREE	1	10	0.09/MtN	0.90	p.21	0.05

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05/10/2018	14073823256	9:29AM • 9:34AM	GLOBALMEET@ AUDIO	OLLFREE	1	5	0.09/MIN	0.45	p.11	0.56	
05/10/2018	14073823256	11:03AM • 11:06AM	GLOBALMEET@ AUDIO	OLLFREE	1	3	0.09/MIN	0.27	p.06	0.33	
µ5/14/2018	17723455101	11:25AM • 11:47AM	GLOBALMEET® AUDIO	OLL FRE.E	1	22	0.09/MIN	1.98	,-48		
05/14/2018	17866936554	11:30AM • 11:47AM	GLOBALMEET® AUDIO	OLL FREE	1	17	0.09/MIN	1.53	,.38		
P5/14/2018	13215437826	11:30AM • 11:47AM	GLOBALMEET® AUDIO	OLL FREE	1	17	0.09/MIN	1.53	,.38	.28	
J5/15/2018	18632266863	9:58AM • 10:20AM	GLOBALMEET© AUDIO	OLL FREE	1	22	0.09/MIN	1.98	,-48		
05/15/2018	uio75457500	10:04AM • 10:20AM	GLOBAi.MEET@ AUDIO	OLLFREE	1	16	0.09/MIN	1.44	,.35	V,.25	
05/15/2018	14078963317	12:54PM • 1:26PM	GLOBAlMEET® AUDIO	IIOLLFREE	1	32	0.09/MIN	2.88	0.70		
05/15/2018	18504252311	12:55PM • 1:25PM	GLOBALMEET® Aue 10	OLL FREE	1	30	0.09/MIN	2.70	0.65		
05/15/2018	14075970500	12:59PM • 1:25PM	GLOBALMEET® AUDIO	OLL FREE	1	26	0,09/MIN	2.34	'o-57	9.84	
P5/16/2018	14072342952	4:41PM • 6:17PM	GLOBALMEET@ AUDIO	OLL FREE	1	96	0.09/MIN	8.64	-10		
P5/16/2018	16478845774	4:52PM • 6:12PM	GlOBAlMEET® AUDIO	OLL FREE CANADA	1	80	0.14/MIN	11.20	-71		
JS/16/2018	12313578041	4:54PM • 6:12PM	GLOBAi.MEET® AUDIO	OLL FREE	1	78	0.09/MtN	7.02	.71		
05/16/2018	17039281982	4:54PM • 6:15PM	GLOBAi.MEET@ AUDIO	OLL FREE	1	81	0.09/MIN	7.29	.77		

9008903	\ts. \ \ \ r x
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05/16/2018	18502227500	4:58PM • 6:12PM  GLOBALMEET® AUDIO	OLL FREE	1	74	0.09/MIN	6.66	.62
. ....

05/16/2018	16478845774	6:09PM • 6:13PM	GLOBALMEET® AUDIO	OLL FREE CANADA	1	4	0.14/MIN	0.56	,.14		
05/16/2018	12313578041	.6:10PM • 6:13PM	GlOBAlMEET@ AUDIO	OLL FREE	1	3	0.09/MIN	0.27	0.06		
05/16/2018	18502227500	6:10PM • 6:21PM	GLOBALMEET@ AUDIO	OLL FREE	1	11	0.09/MIN	0.99	0.24	p2.98	
05/22/2018	14073823-2,56	3:58PM • 4:29PM	GLOBAi.MEET@ AUDIO	OLL FREE	1	31	0.09/MIN	2.79	o.68		
05/22/2018	1.8504252371	3:58PM • 4:29PM	GLC8ALMEET® Auoto	OLL FREE	1	31	0.09/MIN	2.79	'o.68		

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	',; GUE OF c,-_.
q
....	,fl	Florida Municipal Insurance Trust (FMIT)
Fourth Installment Billing - 17 /18 Fund Year	
	DfPf,RTl,11111or IIISURhl/CI
MID flNAIICIAL SERVICES	
FMIT#	1176	Invoice Date:	6/1/2018	Due Date:	7/1/2018

ATTN: Carol Harris

Wyld Palms Community Development District 12051 Corporate Boulevard
Orlando, FL 32817

--···-

l"ciliey Summary
'··- --- ------·- . . ' ..

Please make check payable to:
Florida Municipal Insurance Trust
P.O. Box 1757
Tallahassee, FL 32302-1757

General Liability	Auto Liability	Auto Physical

Property	Workers

Total

	Damage		Compensation		
Gross Premium	$4,779.00	$0.00	$0.00	$4,996.00	$0.00	$9,775.00	
Total Net Premium	$4,779.00	$0.00	$0.00	$4,996.00	$0,00	$9,775.00	
Previous Activity						
Previous Invoices					$7,331.25	
Payment Received On 9/25/2017					($2,443.75)	
Payment Received On 12/14/2017					($2,443.75)	
Payment Received On 4/13/2018					($2,443.75)	
Total Balance Forward					$0.00	

Coverage	Premium	Total Net Premium	
General Liability Coverage	$1,194.75	$1,194.75	
Property Coverage	$1,249.00	$1,249.00	
Total Installment Amount	$2,443.75	

Total Due by 7/1/2018	$2,443.75
NOTE: Any change In premium from the previous installment is due to endorsement(s) to your policy. These endorsements are available to you on the FMIT website: http://insurance.flcities.com
Please see reverse side for a copy of our Premium Installment Plan and Penalty Policy.

1/?o\ 'b

C)J\"{'<\"'

r)  r-J	() 513'q  CX'JY '-/ )-  d

PINK  COPY •  Please return with your payment	WHITE COPY • For your records

fcJd O,n	/tb / 1%
J..,_rJ..ti	Pl'rl/2.b	'DO f - ()ti?>-· 1d?JZJ- -s- ,!) /

Sc H LABA<;;!;a'S EC_:'.RITY
,l/J!! -•:,:,)"'),t;v/;
2181 W. Norvell Bryant Hwy.
Lecanto, FL 34461

Job Location

BillTo

Lie# EF2000131 I

Invoice

Date	I	Invoice #	
7/15/2018	58189	

I

Wyld Palms Community Development District l 2051 Corporate Blvd.
Orlando, FL 32817

Wyld Palms Community Development District Inverness Florida

Web Site	Terms	Rep	
www.sssonline.biz	Due on l st of Month	sss	

Quantity

Item Code

Description

Price Each

Amount

l lMon

Monthly Monitoring Fee (Sales Building/Orig Clubhouse)

29.00

29.00

l lMon

Monthly Monitoring Fee (Clubhouse) Aug 2018

29.00

29.00

(Going monthly till April 2018 then to quarterly if property not sold)

**$ I 0.00 late fee charged each month payment is late.**

ATTENTION!
We now offer Auto Bill Pay by Credit Card, ACH from Checking or Savings.
Give us a call for details.

Thank you for your business.

Sales Tax (0.0%)

$0.00

Telephone#: (352) 527-3201

***Alarm Monitoring Referral Program*** Receive up to three (3) months free alarm monitoring when you refer a new client to SSS!

Total
Payments/Credits

$58.00

Fax#:

(352) 527-3230

$0.00

Balance Due

$58.00

RECEIVED	JUL, 8 10,s

Wyld Palms Community Development District

District's Financial Position and Budget to Actual YTD

Wyld Palms CDD Statement of Activities As of 6/30/2018

General Fund	Special	Debt Service	Debt Service Fund	Construction	General Fixed	Long Term	Total	
	Purpose Entity	Fund -A	-B	Fund	Assets	Bond Debt		

Revenues

Other Income & Other Financing Sources	$ 51,152.50		$	51,152.50	
Other Income & Other Financing Sources		126,423.70	126,423.70	
Total Revenues	$ 51,152.50	$	126,423.70	$	$	$	$	$	$	177,576.20	

Expenses

Supervisor Fees	$	1,000.00				$	1,000.00	
Management	6,666.64				6,666.64	
District Counsel	3,502.45				3,502.45	
Travel and Per Diem	406.27				406.27	
Telephone	5.54				5.54	
Postage & Shipping	68.50				68.50	
Copies	139.05				139.05	
Legal Advertising	649.65				649.65	
Web Site Maintenance	600.00				600.00	
Dues, Licenses, and Fees	550.00				550.00	
Security	986.00				986.00	
Electric	7,555.86				7,555.86	
Gas	20.14				20.14	
Water-Sewer	6,674.60				6,674.60	
Telephone, DSL, Cable - Clubhouse	2,661.03				2,661.03	
General Insurance	7,331.25				7,331.25	
General Repair & Maintenance	871.07				871.07	
Pest Control	1,163.93				1,163.93	
Swimming Pools	7,049.00				7,049.00	
Management		6,000.00			6,000.00	
District Counsel		6,749.09			6,749.09	
Postage & Shipping		6.59			6.59	
Bank Fees		30.00			30.00	
Miscellaneous	12.50	35.07			47.57	
Property Taxes		118,083.32			118,083.32	
Dues, Licenses, and Fees		624.00			624.00	
Water-Sewer		3,284.91			3,284.91	
Principal Payment -A Bond			130,000.00		130,000.00	
Interest Payments -A Bond			579,265.00		579,265.00	
Trustee Services				2,397.24	2,397.24	
District Counsel				51,530.00	51,530.00	
Interest Payments - B1 bond				261,090.00	261,090.00	
Total Expenses	$ 47,913.48	$	134,812.98	$	709,265.00	$	315,017.24	$	$	$	$ 1,207,008.70	

Wyld Palms COD
Statement of Activities As of 6/30/2018

General Fund		Special	Debt Service	Debt Service Fund	Construction	General Fixed	Long Term	Total Purpose Entity		Fund -A		-B		Fund		Assets	Bond Debt

other Revenues (Expenses) & Gains (Losses)

Interest Income
Net Increase (Decrease) in FV of Inv Interest Income
Net Increase (Decrease) in FV of Inv Interest Income
Net Increase (Decrease) in FV of Inv
Total Other Revenues (Expenses) & Gains (Losses)

$	25.61	$	25.61
0.04	0.04
311.94	311.94
(11.06)	(11.06)
1,573.75	1,573.75
160.45	160.45

$	$	$	25.65     $	300.88	$	1,734.20	$	$	$	2,060.73

Change In Net Assets		$ 3,239.02	$	(8,389.28)	$	(709,239.35)	$	(314,716.36)	$	1,734.20	$	$	$ (1,027,371.77)		

Net Assets At Beginning Of Year		
$ 27,111.39	
$ 2,971,846.32	
$ (3,365,387.12)	
$ (13,769,013.29)	
$ 238,440.44	
$ 11,933,735.14	
$	- $ (1,963,267.12)		

Net Assets At End Of Year		

$ 30,350.41	

$ 2,963,457.04	

$ (4,074,626.47)	

$ (14,083,729.65)	

$ 240,174.64	

$ 11,933,735.14	

$	- $ (2,990,638.89)		

Wyld Palms COD
Statement of Financial Position As of 6/30/2018

General Fund	Special	Debt Service	Debt Service Fund	Construction	General Fixed	Long Term Bond	Total	
	Purpose Entity	Fund -A	-B	Fund	Assets	Debt		

Current Assets
General Checking Account	$	17,288.53					$	17,288.53	
Due From Other Funds	17,496.25					17,496.25	
General Checking Account		9,703.29				9,703.29	
Debt Service Reserve A1 Bond			0.04			0.04	
Revenue A1 Bond			41.74			41.74	
Revenue B1 Bond				24,799.11		24,799.11	
Interest B1 Bond				0.73		0.73	
Acquisition/Construction A1 Bond				0.01		0.01	
Deferred Cost A1 Bond					236,112.06	236,112.06	
					4,062.58	4,062.58	
Total Current Assets	$	34,784.78	$	9,703.29	$	41.78	$	24,799.85	$ 240,174.64	$	$	$	309,504.34	

Investments
Amount Available in Debt Service Funds	$	24,841.63	$	24,841.63	
Amount To Be Provided	5,175,158.37	5,175,158.37	
Total Investments	$	$	$	$	$	$	$   5,200,000.00	$   5,200,000.00

Proeed:Jl, Plant & Eguigment		
Fixed Assets - Land	$ 2,971,250.00	$ 2,971,250.00	
Other Fixed Assets (2007)		8,987,265.00	8,987,265.00	
Other Fixed Assets (2008)		1,750,692.00	1,750,692.00	
Other Fixed Assets (2009)		1,195,778.14	1,195,778.14	
Total Property, Plant & Equipment	$	$ 2,971,250.00	$	$	$	$  11,933,735.14	$	$ 14,904,985.14	

Total Assets	$	34,784.78	$ 2,980,953.29	$	41.78	$	24,799.85	$  240,174.64	$  11,933,735.14	$   5,200,000.00	$ 20,414,489.48

Current Liabilities			 Liabilities and Net Assets 		
Accounts Payable	$	4,434.37			$	4,434.37	
Due To Other Funds		17,496.25		17,496.25	
Accrued Expenses Payable			159,087.50	159,087.50	
Due to Bondholders			3,915,580.75	3,915,580.75	
Accrued Expenses Payable			261,090.00	261,090.00	
Due lo Bondholders			13,847,439.50	13,847,439.50	
Total Current Liabilities	$	4,434.37	$	17,496.25	$   4,074,668.25	$ 14,108,529.50	$	$	$	$ 18,205,128.37	

Wyld Palms CDD
Statement of Financial Position As of 6/30/2018

General Fund	Special	Debt Service	Debt Service Fund	Construction	General Fixed	Long Term Bond	Total	
	Purpose Entity	Fund -A	-B	Fund	Assets	Debt		

Long Term Liabilities
Revenue Bonds Payable - Long-Term	$ 5,200,000.00	$ 5,200,000.00	
Total Long Term Liabilities	$	$	$	$	$	$	$ 5,200,000.00	$ 5,200,000.00	

Total Liabilities	$	4,434.37	$	17,496.25	$   4,074,668.25	$   14,108,529.50	$	$	$   5,200,000.00	$ 23,405,128.37

Net Assets		
Net Assets, Unrestricted	$ 490,502.10						$	490,502.10	
Net Assets - General Government	(463,390.71)						(463,390.71)	
Current Year Net Assets - General Government	3,239.02						3,239.02	
Net Assets, 270		3,471,726.78					3,471,726.78	
Current Year Net Assets, 270		109,694.04					109,694.04	
Net Assets - General Government		(499,880.46)					(499,880.46)	
Current Year Net Assets - General Government		(118,083.32)					(118,083.32)	
Net Assets, Unrestricted			(3,365,387.12)				(3,365,387.12)	
Current Year Net Assets, Unrestricted			(709,239.35)				(709,239.35)	
Net Assets, Unrestricted				(13,769,013.29)			(13,769,013.29)	
Current Year Net Assets, Unrestricted				(314,716.36)			(314,716.36)	
Net Assets, Unrestricted					(20,562.82)		(20,562.82)	
Net Assets, Unrestricted					(274,208.58)		(274,208.58)	
Current Year Net Assets, Unrestricted					1,734.20		1,734.20	
Net Assets - General Government					533,211.84		533,211.84	
Net Assets, lnvd in Capital, Net of Debt						11,933,735.14	11,933,735.14	

Total Net Assets	$	30,350.41	$  2,963,457.04     $  (4,074,626.47)	$  (14,083,729.65)	$  240,174.64	$  11,933,735.14	$	$  (2,990,638.89)

Total Liabilities  and Net Assets	$	34,784.78	$ 2,980,953.29	$	41.78	$	24,799.85	$  240,174.64	$  11,933,735.14	$   5,200,000.00	$ 20,414,489.48

Wyld Palms COD
Budget to Actual
For the Month Ending 06/30/2018

Year To Date
Actual	Budget	Variance	FY 2018
Adopted Budget

Revenues

Other Income & Other Financing Sources	$	51,152.50	$	50,407.47	$	745.03	$	67,210.00	
Net Revenues	$	51,152.50	$	50,407.47	$	745.03	$	67,210.00	

General & Administrative ExE!enses					
Supervisor Fees	$	1,000.00	$	2,400.03	$	(1,400.03)	$	3,200.00	
Management	6,666.64	7,499.97	(833.33)	10,000.00	
Dissemination Agent		749.97	(749.97)	1,000.00	
District Counsel	3,502.45	6,000.03	(2,497.58)	8,000.00	
Audit		3,150.00	(3,150.00)	4,200.00	
Travel and Per Diem	406.27	74.97	331.30	100.00	
Telephone	5.54	37.53	(31.99)	50.00	
Postage & Shipping	68.50	45.00	23.50	60.00	
Copies	139.05	93.78	45.27	125.00	
Legal Advertising	649.65	1,874.97	(1,225.32)	2,500.00	
Miscellaneous	12.50	562.50	(550.00)	750.00	
Web Site Maintenance	600.00	675.00	(75.00)	900.00	
Dues, Licenses, and Fees	550.00	131.22	418.78	175.00	
General Insurance	7,331.25	7,499.97	(168.72)	10,000.00	
Field EXE!enses						
Electric	7,555.86	3,375.00	4,180.86	4,500.00	
General Repair & Maintenance	871.07		871.07		
Pest Control	1,163.93	2,250.00	(1,086.07)	3,000.00	
Swimming Pools	7,049.00	5,400.00	1,649.00	7,200.00	
Water, Sewer (City of Inverness)	6,674.60	5,249.97	1,424.63	7,000.00	
Security	986.00	487.53	498.47	650.00	
Gas	20.14	375.03	(354.89)	500.00	
Telephone (Clubhouse)	2,661.03	2,475.00	186.03	3,300.00	

Total General  & Administrative Expenses	$	47,913.48	$	50,407.47	$	(2,493.99)	$	67,210.00

Total Expenses	$ 	471913.48	 $      501407.47	 $	{21493.99}      $		671210.00

Net Income (Loss)	$	3,239.02	$	$	3,239.02	$